<p>Leases, pensions, share-based comp—convert off-BS promises into debt-like risk.</p><ul> <li>IFRS 16 / ASC 842 lessee & lessor accounting.</li> <li>Defined-benefit vs. defined-contribution plans.</li>  <li>Stock grants, options and dilution math.</li>  <li>Key presentation and disclosure checkpoints.</li></ul>

Leases, pensions, share-based comp—convert off-BS promises into debt-like risk. IFRS 16 / ASC 842 lessee & lessor accounting. Defined-benefit vs. defined-contribution plans. Stock grants, options and dilution math. Key presentation and disclosure checkpoints.

<p>Leases, pensions, share-based comp—convert off-BS promises into debt-like risk.</p><ul> <li>IFRS 16 / ASC 842 lessee &amp; lessor accounting.</li> <li>Defined-benefit vs. defined-contribution plans.</li>  <li>Stock grants, options and dilution math.</li>  <li>Key presentation and disclosure checkpoints.</li></ul>

FSA – Topics in Long-Term Liabilities & Equity

Master the complete CFA® Level I curriculum—one learning module at a time. Each episode is a concise, high‑impact dialogue that explains core concepts in plain English, with zero fluff and no long intro/outro. Perfect for commuters, last‑minute crammers, and anyone who learns best by listening. Independently produced; not affiliated with, sponsored by, or endorsed by CFA Institute.

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Master the complete CFA® Level I curriculum—one learning module at a time. Each episode is a concise, high‑impact dialogue that explains core concepts in plain English, with zero fluff and no long intro/outro. Perfect for commuters, last‑minute crammers, and anyone who learns best by listening. Independently produced; not affiliated with, sponsored by, or endorsed by CFA Institute.

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FSA – Topics in Long-Term Liabilities & Equity

FSA – Topics in Long-Term Liabilities & Equity