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T7 Exam Dumps : International Financial Reporting Standards for Compensation Professionals Exam

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International Financial Reporting Standards for Compensation Professionals Exam Questions and Answers

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Question 1

IAS 19 classifies employee benefits into four main categories. Which of the following best represent those categories?

Options:

A.

Wages, short-term benefits, long-term benefits, termination benefits

B.

Wages, profit-sharing, bonuses, non-monetary bonuses

C.

Short-term benefits, post-employment benefits, long-term benefits, termination benefits

D.

Wages, short-term benefits, bonuses, termination benefits

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Question 2

The IAS 19 standard applies to which of the following groups of employees?

Options:

A.

Directors and management personnel

B.

All employees except casual employees

C.

All employees

D.

All full-time employees

Question 3

A US-based company reports information about pending lawsuits in the notes to its financial statements. This is an example of which basic principle of accounting?

Options:

A.

Full disclosure

B.

Expense recognition

C.

Going concern

D.

Constraints

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