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-level-1-learn-practice-package/
Level II: https://analystprep.com/shop/learn-practice-package-for-level-ii-of-the-cfa-exam-by-analystprep/
Levels I, II & III (Lifetime access): https://analystprep.com/shop/cfa-unlimited-package-for-level-1-2-3/
Prep Packages for the FRM® Program:
FRM Part I & Part II (Lifetime access): https://analystprep.com/shop/unlimited-package-for-frm-part-i-part-ii/
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.