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Chapter 10: Executive Compensation and Deferred Plans

In this section

  • Deferred Compensation: Key Disclosure Points
    Explore essential disclosure requirements and valuation aspects of deferred compensation plans under IFRS and US GAAP, focusing on vesting schedules, discount rates, credit risk, and plan structures.
  • Modifications, Forfeitures, and Repricing
    Modifications, Forfeitures, and Repricing in Executive Compensation: A thorough guide to IFRS and US GAAP differences, incremental compensation expense, and the investor perspective.
  • IFRS vs. US GAAP for Share-Based Plans
    Explore the key differences between IFRS and U.S. GAAP in share-based compensation, with a focus on classification, expense recognition, performance conditions, and presentation.
  • Vignette: Combining Pension and Share-Based Elements
    Learn how defined benefit pension plans and share-based compensation interact on financial statements, and discover practical steps for analyzing multi-topic footnotes in this CFA Level II scenario.
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Chapter 9: Share-Based Compensation—Fundamentals
Chapter 11: Multinational Operations—FX Basics