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| Section | Objectives |
|---|---|
| IFRS and IASB Fundamentals | - Objectives and structure of International Financial Reporting Standards - Role and mission of the International Accounting Standards Board (IASB) |
| IFRS Application to Compensation Practices | - Impact of IFRS on compensation and benefits reporting |
| Accrual Accounting and Financial Statements | - Principles of accrual accounting - Purpose and elements of financial statements |
| Conceptual Framework for Financial Reporting | - Qualitative characteristics of useful financial information - Relationship of conceptual framework to stakeholders |
| IAS 19 – Employee Benefits | - Termination benefits and measurement considerations - Post-employment and long-term benefits - Short-term employee benefits |
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