CFA Level 2 | FRA: Total Periodic Pension Costs

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CFA Level 2
Topic: Financial Reporting & Analysis
Reading: Employee Compensation: Post-Employment and Share-Based

I believe most candidates rank this reading among their most hated in CFA Level 2. But it doesn't have to be that way.

In this video, I discuss about the periodic pension cost in P&L and OCI. Then I proceed to derive the formula for the total periodic pension cost. Finally, I use an example to illustrate the calculation of periodic pension cost (in 3 ways).

Visit www.noesis.edu.sg for more info on CFA prep courses in Malaysia, Singapore, and anywhere you are.