Blog

Blog Post

Employee Terminations: Working Through the Consequences

Terminating an executive has multiple consequences, all of which relate to—or are driven by—accounting rules. Here’s what to look out for.

Blog Post

Five Frequent Modification Mishaps

Here are some of the most common types of modifications and the implications they have for the financial statement and proxy.

Issue Brief

The Intrepid Tax Leader

The tax implications for equity awards have become much more complex due to tax reform, ASU 2016-09, and heightened scrutiny from auditors and taxing authorities. In this succinct issue brief, we review the moving parts controllership and tax teams need to be thinking about.

Issue Brief

Long-Term Incentive Awards: 9 Steps for Effective Participant Communications

Discover ways to boost the effectiveness of your LTI participant communications in order to improve the retention and motivational impact of equity.

Blog Post

The Appraisal Foundation Has Issued Its Final Guidance on Valuation of Contingent Consideration

The guidance calls for a more formal valuation methodology based firmly on option theory, using the market for real options.

Issue Brief

Top 5 Performance Award Accounting Concepts for Compensation Professionals to Know

Accounting for equity compensation doesn’t have to be a black box. In this issue brief, we break down five must-know concepts.

Issue Brief

The Key to Engagement: Designing an ESPP to Drive Your People Strategy

In this Workspan article, we discuss the different flavors of ESPPs and ways to help you determine which type is right for your organization.

Issue Brief

Accounting for Performance Awards with Catch-Up Provisions

“Catch-up” awards, which offer multiple chances to earn performance-based shares, are on the rise. Here’s what accounting professionals should know.

Issue Brief

Design Features that Drive the Fair Value of a Relative Total Shareholder Return Award

Now in its second edition, this issue brief discusses the key design features that drive the fair value of a relative total shareholder return (rTSR) award. 

Blog Post

Design Attribute Checklist for Relative TSR Awards

Relative total shareholder return (rTSR) awards are full of complexity and moving parts. This rTSR award checklist helps both executive compensation and accounting leaders spot potential ambiguities and flush out gaps in their award agreements and downstream tracking processes.