Employee Compensation: Post-Employment and Shared-Based (2025 Level II CFA® Exam – FRA – Module 2)

Learn everything you need to know about Employee Compensation, Post-Employment, and Share-Based Benefits for the CFA® Level II FRA exam. This session breaks down short-term benefits, termination packages, retirement plans, and share-based compensation with clear examples and financial reporting implications. This video covers: Types of employee compensation (short-term, share-based, termination, post-employment) Fair value measurement and vesting schedules Financial reporting for defined contribution vs. defined benefit plans Dilution of shares, EPS impact, and tax considerations Practical modeling and valuation examples Boost your CFA® Level II preparation with AnalystPrep’s practice questions, mock exams, and study notes. Study smarter with AnalystPrep’s CFA packages: Level I: https://analystprep.com/shop/cfa-leve... Level II: https://analystprep.com/shop/learn-pr... Levels I, II & III (Lifetime access): https://analystprep.com/shop/cfa-unli... Prep Packages for the FRM® Program: FRM Part I & Part II (Lifetime access): https://analystprep.com/shop/unlimite... 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. #CFA #CFAExam #CFA2025 #CFALevel2 #FRM #Finance #Investment #CFAFRA #AnalystPrep