This video tutorial provides information of the following :
1. Types of post-employment benefit plans and the implications for financial reports.
2. 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)
3. Components of a company's defined benefit pension costs.
4. Impact of a defined benefit plan's assumptions on the defined benefit obligation and
periodic pension costs.
5. Effects on financial statements of adjusting for items of pension and other
post-employment benefits that are reported in the notes to the financial statements.
6. Pension plan note disclosures including cash flow related information.
7. Issues involved in accounting for share-based compensation.
8. Impact on financial statements of accounting for stock grants and stock options,
and the importance of companies' assumptions in valuing these grants and options..
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