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International Financial Statement Analysis
book

International Financial Statement Analysis

by CFA Thomas R. Robinson, CFA Hennie van Greuning, CFA Elaine Henry, CFA Michael A. Broihahn
November 2008
Intermediate to advanced content levelIntermediate to advanced
859 pages
25h 22m
English
Wiley
Content preview from International Financial Statement Analysis
CHAPTER 14
EMPLOYEE COMPENSATION: POSTRETIREMENT AND SHARE-BASED
Elaine Henry, CFA University of Miami Coral Gables, Florida
 
Elizabeth A. Gordon Temple University Philadelphia, Pennsylvania

LEARNING OUTCOMES

After completing this chapter, you will be able to do the following:
• Explain the types of postretirement benefit plans and the implications for financial reports.
• Explain the measures of a defined-benefit pension plan’s liabilities, including the projected benefit obligation, accumulated benefit obligation, and vested benefit obligation.
• Describe the components of a company’s defined-benefit pension expense and explain the impact of plan assumptions on that pension expense.
• Explain the impact on financial statements of International Financial Reporting Standards (IFRS) and U.S. generally accepted accounting principles (U.S. GAAP) for pension and other postretirement benefits that permit some items to be reported in the footnotes rather than being reflected in the financial statements themselves.
• Evaluate pension plan footnote disclosures, including cash flow-related information.
• Evaluate the underlying economic liability (or asset) of a company based upon pension and other postretirement benefit disclosures.
• Calculate the underlying economic pension and other postretirement expense (income) based on disclosures.
• Discuss the main issues involved in accounting for share-based compensation.
• Explain the impact on financial statements of accounting for stock grants ...
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Publisher Resources

ISBN: 9780470460122Purchase book