Blog Post Posted on: 12/08/2015
An emerging hot topic regarding the new CEO pay ratio rule is whether using statistical sampling to identify the median employee can simplify the process or trigger additional complexity. This Issue Brief explains why sampling may prove to be more trouble than it’s worth.
Blog Post Posted on: 12/06/2015
The growth in the diversity and complexity of performance-based equity awards is giving rise to ongoing challenges in correctly specifying the grant date and service inception date. This Issue Brief explains the key guidance in ASC 718 for correctly determining these dates.
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.
Blog Post Posted on: 12/02/2015
On November 23, 2015, the FASB met to finalize their decisions on how to update ASC 718. Learn about the decisions made and what to expect in the soon-to-be-released Accounting Standards Update.
Blog Post Posted on: 11/16/2015
Post-termination exercise windows have historically been a seemingly minor component of an award’s design. But recently, more companies are making use of longer windows. This Issue Brief explains why, and discusses the accounting implications of this development.
Blog Post Posted on: 9/30/2015
Equity Methods Achieves “Unprecedented” 100% Client Satisfaction Rating, Says Latest Group Five Benchmarking Study
For the second straight year, Equity Methods is rated first among financial reporting service providers for client loyalty and overall satisfaction.