HomeCFACFA Level 2CFA Level 2 | Financial Reporting & Analysis: Total Periodic Pension Costs

CFA Level 2 | Financial Reporting & Analysis: Total Periodic Pension Costs

  • May 7, 2020
  • Posted by: Fabian Moa, CFA, FRM, CTP, AFM, FMVA, FSA Credential
  • Categories: CFA, CFA Level 2
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CFA Level 2

Topic: Financial Reporting and Analysis

Reading: Employee Compensation: Post-Employment and Share-Based

I believe most candidates rank this reading among their most hated in CFA Level 2. But it doesn’t have to be that way.

In this video, I discuss about the periodic pension cost in P&L and OCI. Then I proceed to derive the formula for the total periodic pension cost. Finally, I use an example to illustrate the calculation of periodic pension cost (in 3 ways).

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