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. That means board-approved clawback policies needed to have been in place by December 1, 2023, and incentive-based compensation received after October…
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.
Our Reaction to Rounds Two and Three of the SEC’s C&DIs on Pay vs. Performance
On September 27, the SEC issued a second batch of Compliance & Disclosure Interpretations (C&DIs) on pay vs. performance (PvP). Then, in a surprising turn of events, the SEC on…
The New State of Play in SPACs: Forgotten, but Not Gone
SPACs haven’t gone away. So why aren’t they dominating headlines in the business media like they used to?
Clawbacks: Demystifying the Event Study
Wondering how much incentive-based compensation to take back under the SEC’s clawback rule? An event study can help you figure it out.