l2 20 employee compensation: post-employment and share-based

This class was created by Brainscape user Steven Popovic. Visit their profile to learn more about the creator.

Decks in this class (8)

a describe the types of post-employment benefit plans and implications for financial reports;
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b 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);
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c describe the components of a company’s defined benefit pension costs;
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d explain and calculate the effect of a defined benefit plan’s assumptions on the defined benefit obligation and periodic pension cost;
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e 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;
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f interpret pension plan note disclosures including cash flow related information;
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g explain issues associated with accounting for share-based compensation;
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h 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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l2 20 employee compensation: post-employment and share-based

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