Employee compensation

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9 Terms

1
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Types of compensation

  • short term benefits

  • Long term benefits

  • Termination benefits

  • Share based compensation

  • Post employment benefits

2
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steps for deffered compensation

  • grant

  • Vesting

  • Settlement

3
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3 types of vesting conditions

  • service conditions

  • performance conditions

  • market condition

4
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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

5
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Tax shortfall

lower price for share at settlement date to grant date

6
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Accounting treatment of tax windfall and shortfall

  • gain/loss in equity (IFRS)

  • decrease/increase income tax (USGAAP)

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IFRS DB Accounting

  • Service cost

  • Net interest income/expense

  • Remeasurment

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USGAAP DB Accounting

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9
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