How should you weigh today’s inflationary environment in your planning and strategy for cash and equity compensation? Here are five major considerations.

More changes to Section 162(m) are on the horizon. See how recent legislative events can affect practical considerations like forecasting future deductions.

What happens with ESPPs when the market drops? Here are some of the scenarios and the accounting framework’s implications for expense and EPS dilution.

We’re entering a brave new world in which ESG reporting will have standards at a level approaching those of financial reporting.

Learn about spring-loaded grants—including the scope of SAB 120, ways to avoid or remedy these situations, and considerations in responding to the new SAB.

In January 2022, the SEC reopened the comment period on the proposed “pay vs. performance” rule. What’s in the rule, and what can you do to prepare?

In this article, we look at the treatment of stock-based compensation in non-GAAP earnings exhibits that are presented to investors, a.k.a. the Street.

In part 2 of of our series, we look at how decisions are made in setting performance metrics based on non-GAAP earnings formulations.

In financial reporting, market and performance-based awards deserve special attention. Get answers to four key questions on the settlement of existing awards and the issuance of new ones.

Embarking on a pay equity study? Here’s a primer on the statistics and other concepts that typically go into the analysis.

When you spin out an entity, what happens to equity awards? Here are key considerations for getting the accounting right.