Issue Brief Posted on: 3/10/2016
Executive stock ownership guidelines are gaining more attention as companies seek to align the interests of their executives with those of shareholders. This report, published by Equilar and featuring commentary from Equity Methods and others, examines trends and components of executive stock ownership guidelines employed by Fortune 100 companies.
Issue Brief Posted on: 3/06/2016
Employee stock purchase plans (ESPPs) have seen a recent uptick in popularity, and the reporting for such plans is receiving a lot more scrutiny from auditors as a result. This Issue Brief explores the reasons behind the increased prevalence of these plans, and explains how ESPP reporting complexities are catching some companies off guard.
Blog Post Posted on: 3/04/2016
In this blog post, we report on our preliminary experience in developing CEO pay ratio calculations since the SEC’s release of the final rule in August 2015. We share some of the surprises we encountered, along with best practices as the FY 2017 go-live date approaches.
Blog Post Posted on: 3/01/2016
Understanding Today’s Low Interest Rate Environment: A Q&A With Equity Methods and Chatham Financial
In this discussion, industry experts from Chatham Financial and Equity Methods provide insight on how different areas of fair value and derivatives accounting are being impacted by the current period of low interest rates.
Issue Brief Posted on: 2/20/2016
Today’s compensation committee expects better justification of performance-based grants. To formulate supportable targets and payouts, many organizations are turning to a new technique called “distribution fitting.”
Issue Brief Posted on: 2/15/2016
Calculation of total shareholder return (TSR) seems fairly straightforward. But many have discovered otherwise, thanks to grant agreements that are full of unique features or fail to spell out the calculation method in adequate detail.
Issue Brief Posted on: 1/29/2016
Earn-outs are important to many M&A deals because they connect the consideration paid to the future performance of the acquired company. Learn what they are, how they work, and how their valuation implications affect upfront and ongoing accounting.
What do best-in-class organizations do differently in their stock compensation accounting? In the first half of 2015, we administered a survey of stock compensation accounting and related best practices to find out.