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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Introduction to IFRS | 20% | - Purpose and scope of IFRS - IFRS vs. other reporting frameworks - IASB structure and objectives |
| Topic 2: IFRS 2 Share-Based Payment | 20% | - Recognition and measurement rules - Equity-settled vs. cash-settled plans - Expense recognition and disclosure |
| Topic 3: IFRS Conceptual Framework | 20% | - Recognition and measurement principles - Elements of financial statements - Financial reporting objectives |
| Topic 4: IFRS Application & Disclosure | 10% | - Disclosure requirements - Financial statement implications - Impact on compensation decisions |
| Topic 5: IAS 19 Employee Benefits | 30% | - Long-term benefits and termination benefits - Short-term employee benefits - Post-employment benefits |
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