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CFA-2 Volume 2 Financial Reporting and Analysis
1.今天你阅读到的有价值的全文内容链接https://bbs.pinggu.org/thread-6221755-1-1.html
2.今天你阅读到的有价值的内容段落摘录In this section, we provide an overview of executive compensation other than pension plans and other postretirement benefits, focusing on share-based compensation. First, we briefly discuss common components of executive compensation packages, their objectives, and advantages and disadvantages of share-based compensation.The discussion of share-based compensation then moves to accounting for and reporting of stock grants and stock options. The explanation includes a discussion of fair value accounting, the choice of valuation models, the assumptions used, common disclosures, and important dates in measuring and reporting compensation expense.Employee compensation packages are structured to achieve varied objectives, including satisfying employees’needs for liquidity, retaining employees, and motivating employees. Common components of employee compensation packages are salary, bonuses, non-monetary benefits, and share-based compensation.11 The salary
component provides for the liquidity needs of an employee. Bonuses, generally in the form of cash, motivate and reward employees for short- or long-term performance or goal achievement by linking pay to performance. Nonmonetary benefits, such as medical care, housing, and cars, may be provided to facilitate employees performing their jobs. Salary, bonuses, and non-monetary benefits are short-term employee benefits.
3.今天你阅读到的有价值信息的自我思考点评感想世界本是多样的，但如果不去接触不去了解，可能就会囿于成见，认为世界只是头顶那片天。我国的养老金一直是老大难问题，退休普通工作者拿到的工资比起通货膨胀作用下的物价简直像被拧干的毛巾，年轻人养退休人式的借新债换旧账也被人口增速骤降的信号逼迫亮起红灯，由此引发的二胎政策并没有得到预期效果，人们没有前仆后继的去给国家创造人口红利。这让我看到了国民的理性。
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