The following will be asked from you in the exam:
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The following will be asked from you in the exam:
The following will be asked from you in the exam:
| Section | Weight | Objectives |
|---|---|---|
| IAS 19 Employee Benefits | 30% | - Long-term benefits and termination benefits - Post-employment benefits - Short-term employee benefits |
| IFRS 2 Share-Based Payment | 20% | - Equity-settled vs. cash-settled plans - Recognition and measurement rules - Expense recognition and disclosure |
| IFRS Conceptual Framework | 20% | - Recognition and measurement principles - Financial reporting objectives - Elements of financial statements |
| IFRS Application & Disclosure | 10% | - Impact on compensation decisions - Disclosure requirements - Financial statement implications |
| Introduction to IFRS | 20% | - IFRS vs. other reporting frameworks - Purpose and scope of IFRS - IASB structure and objectives |
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