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c describe the components of a company’s defined benefit pension costs; Flashcards Preview
L2 20 Employee Compensation: Post-Employment and Share-Based
> c describe the components of a company’s defined benefit pension costs; > Flashcards
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L2 20 Employee Compensation: Post-Employment and Share-Based
Class (8):
A Describe The Types Of Post Employment Benefit Plans And Implications For Financial Reports;
B Explain And Calculate 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);
C Describe The Components Of A Company’s Defined Benefit Pension Costs;
D Explain And Calculate The Effect Of A Defined Benefit Plan’s Assumptions On The Defined Benefit Obligation And Periodic Pension Cost;
E Explain And Calculate How Adjusting For Items Of Pension And Other Post Employment Benefits That Are Reported In The Notes To The Financial Statements Affects Financial Statements And Ratios;
F Interpret Pension Plan Note Disclosures Including Cash Flow Related Information;
G Explain Issues Associated With Accounting For Share Based Compensation;
H Explain How Accounting For Stock Grants And Stock Options Affects Financial Statements, And The Importance Of Companies’ Assumptions In Valuing These Grants And Options.