White Paper
CEO Pay Ratio: 40 Frequently Asked Questions and Answers
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.
Blog Post
ASU 2017-09 Brings Partial Clarity to Modification Accounting
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?
Blog Post
Ten Things to Remember About Non-GAAP Metrics in Incentive Design
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.
Issue Brief
Compensation Moneyball Part III: Making Use of Analyst Data
In this sequel to “Compensation Moneyball, Part II: The Simulation of Performance Targets,” we incorporate analyst expectations into the performance award goal setting process.
Blog Post
2017 Stock-Based Compensation Accounting Best Practices Survey
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.
Blog Post
2017 Executive Compensation Decision Support Survey
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.
Blog Post
Equilar Executive Compensation Summit 2017 Conference Roundup
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…
Blog Post
FASB 2016-01: Understanding the Removal of Credit-Specific Value Movement
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.
Blog Post
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…