Employee compensation
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9 Terms
Types of compensation
short term benefits
Long term benefits
Termination benefits
Share based compensation
Post employment benefits
steps for deffered compensation
grant
Vesting
Settlement
3 types of vesting conditions
service conditions
performance conditions
market condition
excess tax benefits
higher share price at settlement versus the grant date results in a higher tax deduction than the cumulative stock-based compensation expense
Tax shortfall
lower price for share at settlement date to grant date
Accounting treatment of tax windfall and shortfall
gain/loss in equity (IFRS)
decrease/increase income tax (USGAAP)
IFRS DB Accounting
Service cost
Net interest income/expense
Remeasurment
USGAAP DB Accounting
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Flashcards (21)