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.

Here are the articles that were most popular among our clients and readers in 2021—plus our top picks for revisiting as we head into the new year.

Since the SEC issued guidance on accounting and reporting for SPAC warrants, there has been considerable effort to get the numbers right.

Take a look at just one of the 40 questions we address in our newly released Pay Equity Booklet.

In this blog post, we take inventory of the trends unfolding in executive compensation and our predictions for what we’ll see in 2022.

Learn more about how early exercise provisions function and the complexity they pose to downstream accounting and administration.

Learn more about the FASB’s proposed improvements to fair value guidance for equity securities regarding DLOMs (discounts for lack of marketability).

A mega grant is what the name implies: an equity award that’s extraordinarily large, and notably one-time rather than recurring.

The gated outperformance award, or GO Award, can create critical upside incentives while maintaining governance-friendly disclosures.

In this post, we focus on the incentive stock option—including why it’s attractive and, more importantly, the complications companies face when accounting for ISOs.

We selected five case studies to illustrate the various accounting implications caused by creating a new ESPP design or revamping your current one.

Why is the fair value of your TSR award so high? In this article, we go over three of the most common reasons—and what you can do about them.

From our crystal ball, here are 17 bold predictions of soon-to-appear changes in equity compensation and the broader corporate governance landscape.

The 2020 stock market was a lesson in why TSR peer groups matter. Here’s how industry factors and correlations can affect payouts for rTSR awards.