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Reference: https://worldatwork.org/learn/courses/international-financial-reporting-standards-for-compensation-professionals?tab=virtual

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The following will be asked from you in the exam:

• Types of short-term benefit
• IAS 19 Short-Term Employee Benefits
• Benefits that accrue
• Benefits that do not accrue
• Profit sharing and bonus plans
• Practical examples of treatments
• Definition
• Accounting treatment for short-term benefits

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