Understanding functional and technical aspects of International Financial Reporting Standards for Compensation Professionals (T7) Introduction to the IASB and the IFRS

The following will be asked from you in the exam:

• Introduction to the IASB and the IFRS
• The conceptual framework
• The objectives of the IASB
• The structure of the standard setting body and sub-committees
• The IAS and IFRS standards

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