Get Ahead of the EU Pay Transparency Directive
The EU Pay Equity and Pay Transparency Directive is the latest in a slew of legal mandates that aims to reshape the pay equity landscape. In this article, we examine the pay gap reporting and pay transparency requirements outlined in the EU Directive in detail and offer practical steps to help companies prepare for the 2027 compliance due date.
Equity Methods at the 2024 Equilar Summit
Equity Methods was a sponsor of the 2024 Equilar Summit. Here are our takeaways from the sessions we participated in or attended.
10 Smart Questions Finance Chiefs Ask About Stock-Based Compensation
In this article, we go through the 10 most common questions we hear from chief financial officers and chief accounting officers when it comes to stock-based compensation.
ASU 2024-01’s Guidance for Profits Interests: The News and Our Views
With ASU 2024-01, the FASB aims to clarify the accounting for profits interests. Get a breakdown of the types of profits interest and our take on the examples in the new guidance.
Clawbacks: Updates From the Field
The SEC’s Dodd-Frank clawback rule went live last year, and these Dodd-Frank clawbacks are radically more restrictive given their no-fault and no-discretion nature. In this article, we discuss 15 practical issues for dealing with market metrics that every board member, general counsel, CFO, and CHRO should be aware of in the event a restatement occurs.
A Tale of Two Views: Opportunities and Challenges for Compensation in 2024
Explore 5 areas of opportunity and 5 challenging areas for the executive and equity compensation space in 2024.
RE-views and RE-visions: Evaluating Changes to Your Retirement Eligibility (RE) Provisions
Explore three critical decision points to expect as you review the retirement eligibility provisions of your equity plans.
Top 5 Executive Compensation Proxy ‘Gotchas’
Proxy statements are becoming increasingly more challenging to fill out as equity programs grow in complexity, opening the door for error. In this article, we break down 5 stumbling blocks in the proxy and how you can avoid them.
Impact of ASU 2023-07 on Segment Reporting for Equity Compensation
ASU 2023-07 will shine a brighter light on human capital costs while prompting more companies to track their stock-based compensation expense in greater detail. Here’s why.
Don’t Overlook the Item 402(x) Disclosures Under the SEC’s New 10b5-1 Rules
The SEC added Item 402(x) to Regulation S-K. See what this new disclosure requires and how to navigate its implications during the coming fiscal years.