Understanding functional and technical aspects of International Financial Reporting Standards for Compensation Professionals (T7) Objectives of Financial Reporting

The following will be asked from you in the exam:

• Objectives of Financial Reporting
• Who are the stakeholders?
• Providing information to the stakeholders of the organization
• Relationship between the conceptual framework and stakeholders

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Understanding functional and technical aspects of International Financial Reporting Standards for Compensation Professionals (T7) Financial Statements

The following will be asked from you in the exam:

• Content of the key financial statements
• Statement of income
• Statement of cash flows
• Statement of other comprehensive income
• Financial Statements
• Notes accompanying the accounts - the true source of information
• Statement of financial position