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What happens with ESPPs when the market drops? Here are some of the scenarios and the accounting framework’s implications for expense and EPS dilution.

In part 2 of of our series, we look at how decisions are made in setting performance metrics based on non-GAAP earnings formulations.

When you spin out an entity, what happens to equity awards? Here are key considerations for getting the accounting right.

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.

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.

Embarking on a pay equity study? Here’s a primer on the statistics and other concepts that typically go into the analysis.

Learn about spring-loaded grants—including the scope of SAB 120, ways to avoid or remedy these situations, and considerations in responding to the new SAB.

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

Here’s the answer to question 19 of our Pay Equity FAQ: What are the typical findings from a pay equity study?

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