Employee Compensation: Post-Employment and Shared-Based (2025 Level II CFA® Exam – FRA – Module 2)

Описание: Learn everything you need to know about Employee Compensation, Post-Employment, and Share-Based Benefits for the CFA® Level II FRA exam. This session breaks down short-term benefits, termination packages, retirement plans, and share-based compensation with clear examples and financial reporting implications.

This video covers:

Types of employee compensation (short-term, share-based, termination, post-employment)

Fair value measurement and vesting schedules

Financial reporting for defined contribution vs. defined benefit plans

Dilution of shares, EPS impact, and tax considerations

Practical modeling and valuation examples

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Topic 3 – Financial Reporting and Analysis
Module 2 – Employee Compensation: Post-Employment and Shared-Based
LOS : Contrast types of employee compensation.
LOS : Explain how share-based compensation affects the financial statements.
LOS : Explain how to forecast share-based compensation expense and shares outstanding in a financial statement model and their use in valuation.
LOS : Explain how post-employment benefits affect the financial statements.
LOS : Explain financial modeling and valuation considerations for post-employment benefits.

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