Last Updated: Sep 10, 2026
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International Financial Reporting Standards for Compensation Professionals (T7) Exam is foundation level Certification. There is no prerequisite for this course. Anyone who is having keen interest and familiar with HR principles are well invited to pursue this certification.
The International Financial Reporting Standards for Compensation Professionals (T7) Exam certification is for those individuals pursuing their GRP or CCP Canada or for Human Resources and Compensation Professionals who have global responsibility for compensation and rewards programs for countries outside of the U.S.
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This exam presents an introduction to International Financial Reporting Standards (IFRS). It will provide you with the understanding you need to interact effectively with accounting and finance departments in your company.
| Section | Objectives |
|---|---|
| Topic 1: Financial Reporting and Disclosure Requirements | - Compensation-related disclosures in financial statements - Reporting transparency and compliance requirements |
| Topic 2: Equity-Based Compensation under IFRS | - Share-based payment recognition and measurement (IFRS 2) - Stock options and restricted stock accounting treatment |
| Topic 3: Employee Benefits Accounting | - Short-term and long-term employee benefits - Pension and post-employment benefit obligations |
| Topic 4: IFRS Foundations for Compensation Professionals | - Overview of IFRS framework - Key accounting principles relevant to compensation |
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