LevelUp CFA

Employee Compensation: Post-Employment and Share-Based

📊 Financial Statement Analysis - Reading 2

Overall Progress

0 / 5 LOS

describe the types of post-employment benefit plans.

explain the accounting for defined benefit plans.

calculate and interpret the components of a company’s defined benefit pension costs and explain the effects of a company’s pension plan assumptions.

describe the accounting for share-based compensation.

analyze the effects of a company’s employee compensation plans on its financial statements and ratios.