2025 CFA Level II Exam: Topic 3. Financial Statement Analysis - Learning Module 11. Employee Compensation: Post-Employment and Share-Based

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	1. Pension Plans describe the types of post-employment benefit plans and implications for financial reports;
	2. Accounting for Defined Benefit Plans 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); describe the components of a company's defined benefit pension costs; explain and calculate the effect of a defined benefit plan's assumptions on the defined benefit obligation and periodic pension cost;
	3. Analysis of Pension Plan Disclosures 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; interpret pension plan note disclosures including cash flow related information;
	4. Other Post-Retirement Benefits 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; interpret pension plan note disclosures including cash flow related information;
	5. Accounting for Stock-Based Compensation explain issues associated with accounting for share-based compensation; explain how accounting for stock grants and stock options affects financial statements, and the importance of companies' assumptions in valuing these grants and options.

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