CFA-LII- Employee Compensation- Complete

This video tutorial provides information of the following :
1. Types of post-employment benefit plans and the implications for financial reports.
2. 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)
3. Components of a company's defined benefit pension costs.
4. Impact of a defined benefit plan's assumptions on the defined benefit obligation and
periodic pension costs.
5. Effects on financial statements of adjusting for items of pension and other
post-employment benefits that are reported in the notes to the financial statements.
6. Pension plan note disclosures including cash flow related information.
7. Issues involved in accounting for share-based compensation.
8. Impact on financial statements of accounting for stock grants and stock options,
and the importance of companies' assumptions in valuing these grants and options..
#CFA #FRM #FinTree

[@samueln3630]

At 48:40 I think you amortize the excess over the corridor amount

[@sumansengupta6258]

How can step 2 & step 3 is similar, have to be multiplied by 25.

[@TheAbhilashThe]

Remeasurement cost is not recognised in P&L under US GAP. It is only recognised under OCI and then amortised to P&L using corridor method

[@samueln3630]

Under US GAAP, you have a choice of recognizing in the P&L or amortizing to P&L using corridor method.

[@abhishekgupta9226]

Very helping lecture :)

[@milenao4455]

Thank you!

[@deepikagoyal1985]

i coudn't understand step 4 in defined benefit plan obligation topic . can you please help me

[@ayatalwaqedi1336]

Hi, I didn't get what does it mean when your expected return equal to the discount rate ? Thanks.