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Employee Compensation: Post-Employment and Shared-Based (2024 Level II CFA® Exam –FRA–Module 2)

Prep Packages for the CFA® Program offered by AnalystPrep (study notes, video lessons, question bank, mock exams, and much more): Level I: https://analystprep.com/shop/cfa-leve... Level II: https://analystprep.com/shop/learn-pr... Levels I, II & III (Lifetime access): https://analystprep.com/shop/cfa-unli... Prep Packages for the FRM® Program: FRM Part I & Part II (Lifetime access): https://analystprep.com/shop/unlimite... Topic 3 – Financial Reporting and Analysis Module 2 – Employee Compensation: Post-Employment and Shared-Based 0:00 Introduction to Learning Outcome Statements 2:13 Describe the types of post-employment benefit plans and implications for financial reports; 9:06 Explain and calculate measures of a defined benefit pension obligation (i.e., present value of the defined benefit obligation and projected benefit obligation) and net pension liability (or asset); 23:01 Describe the components of a company’s defined benefit pension costs; 29:29 Explain and calculate the effect of a defined benefit plan’s assumptions on the defined benefit obligation and periodic pension cost; 41:21 Explain and calculate how adjusting for items of pension and other post-employment benefits that are reported in the notes to the financial statements affects financial statements and ratios; 47:15 Interpret pension plan note disclosures including cash flow related information; 49:42 Explain issues associated with accounting for share-based compensation; 54:31 Explain how accounting for stock grants and stock options affects financial statements, and the importance of companies’ assumptions in valuing these grants and options.