Employee Compensation: Post-Employment and Shared-Based (2024 Level II CFA® Exam – FRA – Module 2)

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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.