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Last Updated: Aug 14, 2026
No. of Questions: 90 Questions & Answers with Testing Engine
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: IFRS 2 Share-Based Payment | 20% | - Recognition and measurement rules - Expense recognition and disclosure - Equity-settled vs. cash-settled plans |
| Topic 2: IFRS Conceptual Framework | 20% | - Recognition and measurement principles - Elements of financial statements - Financial reporting objectives |
| Topic 3: IAS 19 Employee Benefits | 30% | - Short-term employee benefits - Long-term benefits and termination benefits - Post-employment benefits |
| Topic 4: Introduction to IFRS | 20% | - IFRS vs. other reporting frameworks - Purpose and scope of IFRS - IASB structure and objectives |
| Topic 5: IFRS Application & Disclosure | 10% | - Impact on compensation decisions - Disclosure requirements - Financial statement implications |
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