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  • Exam Name: International Financial Reporting Standards for Compensation Professionals Exam
  • Last Update: 20-Jul-2025
  • Questions and Answers: 89
  • Single Choice: 89 Q&A's

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T7 Questions and Answers

Question # 1

Which statement below most accurately describes a primary purpose of the International Accounting Standards Committee (IASC) Foundation?

A.

Approves principles-based standards and informs International Accounting Standards Board (IASB) of implications of proposed standards

B.

Oversees standards set for the public sector

C.

Monitors International Accounting Standards Board (IASB)’s effectiveness, raise funds, approve budget, responsible for constitution

D.

Provides advice to International Accounting Standards Board (IASB) on priorities

Question # 2

Employee benefits that are not short-term, post-employment or termination benefits are considered what kind of benefits?

A.

Short-term benefits

B.

Post-employment benefits

C.

Termination benefits

D.

Long-term benefits

Question # 3

Predictive value is an ingredient of which of the following fundamental characteristics of information?

A.

Complete

B.

Comparability

C.

Relevance

D.

Neutral

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