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

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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.

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[@aditisrivastava7357]

Hi Professor!, could you explain Example 10 in the CFA material - 'DB Pensions’ Effect on Financial Statements'. how do they come to Remeasurements of 32.24 million and Net pension assets of 952.6 million? Any help here would be highly recommended.

[@kavitabatra4537]

I have a doubt , are stock dividends same as share based compensation?