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Review of Share-Based Payments

In this module, there will be a review of the seven previous modules. We review the concepts of: defined benefit plans, health care retirement plans, defined contribution plans, common stock issuances, stock dividends and splits, preferred stock, employee stock options and forfeitures, SARs and RSUs, basic and diluted EPS, the three accounting change techniques, rollover and iron curtain methods, and the direct and indirect methods of presenting the statement of cash flows. All of these concepts were previously discussed.

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