Getting the Conversation Started on Pay Equity Remediation
Address pay disparities head on—from identifying outliers to prioritizing the remediation efforts that make the biggest impact, even under tight budget constraints.
The Equity Methods Mailbag—Q3 2025
We answer questions about potential changes to proxy disclosures, accounting for awards with both market and performance conditions, introducing an ESPP across a global workforce, and more.
Unpacking the Outperformance Stock Unit
Find out how an OPSU drives exceptional cost-benefit efficiency and explore some of the many different ways to design this type of award.
Alternative Cashless Exercise for Small-Cap Companies: New Financing Trend or Flash in the Pan?
More companies are turning to fundraising instruments with alternative cashless exercise features. Learn more about these features and how their value and dilutive impact can greatly exceed expectations.
ESPP Fundamentals: Accounting and Administration for the ESPP Lifecycle
We walk through the lifecycle of an ESPP offering, with practical solutions to accounting and plan administration challenges along the way.
The EU Pay Transparency Directive Transposition Deadline Is Closing In. Here’s Where Things Stand.
Catch up on developments in several EU member states along with questions and challenges still to be addressed.
The SEC’s 2025 Initiative: Rethinking Executive Compensation Disclosures for a Modern Era
The SEC is taking a fresh look at executive compensation disclosures for the first time since 2006. Here are some potential ways the reform could manifest.
Convertible Securities: Do “Greater-Of” Inputs Threaten Equity Classification?
Learn more about the context of greater-of inputs along with considerations in gauging their impact.
Unraveling TSR Modifier Accounting
Accounting for hybrid awards can be confusing. Come along with us as we walk through the expense amortization process for an award with a TSR modifier.
The Equity Methods Mailbag – Q2 2025
In the course of working with hundreds of companies every year, we field thousands of questions from every corner of the market. They range from covering the basics for stock-based…