Weighing in at a whopping 294 pages, the CEO pay ratio rule is a mix of general principles and explicit guidance that leaves no shortage of questions. In this booklet, we share some of the common questions that have come up and offer insights that may prove relevant in the course of your preparation.
On May 10, Bloomberg BNA asked Takis Makridis about some new guidance that the Financial Accounting Standards Board (FASB) had just issued. The guidance, Accounting Standards Update No. 2017-09 (ASU 2017-09), is intended to clarify when changes to share-based payment awards must be accounted for as modifications. Does ASU 2017-09 succeed?
We recently spoke with Reuters about the role of non-GAAP adjustments in incentive plan design, which has grown in controversy in the wake of the SEC’s May 2016 CDIs. Here’s a link to the Reuters article and the 10 considerations we suggest keeping in mind as this topic remains sensitive.
In this sequel to “Compensation Moneyball, Part II: The Simulation of Performance Targets,” we incorporate analyst expectations into the performance award goal setting process.
Are you involved in stock-based compensation accounting for your organization? We want to hear from you! Share your insights on team structure, budgeting and forecasting, ASU 2016-09 readiness, cost allocation, recharging, IFRS, and more.
Compensation professionals are invited to take this one-of-a-kind survey covering how organizations reach key decisions to achieve their executive pay objectives. Topics include: staffing, internal decision-making protocols, views toward metric selection and goal-setting, and proxy preparation.
Equity Methods was part of the Equilar Executive Compensation Summit in Chicago from June 12 to 14. We helped lead three of the sessions, and heard from a host of…
According to revised guidance issued by the FASB, the portion of value change due to changes in credit risk will now be classified in other comprehensive income (OCI). This blog post will help you to understand how this new standard will affect reporting.
Equity Methods Garners 100% Client Satisfaction Ratings in All Areas of Stock Compensation Reporting
Group Five released its annual survey of corporate stock plan sponsors earlier this month, triggering a wave of excitement at our office in Scottsdale, Arizona. For the third year in…