In this sequel to “Compensation Moneyball, Part II: The Simulation of Performance Targets,” we incorporate analyst expectations into the performance award goal setting process.
Performance awards that combine financial or operational metrics with TSR—commonly known as hybrid awards—continue to gain popularity due to their versatility. In this issue brief, we provide insight into how these awards can be structured, as well as how to make design decisions that reinforce your company’s business strategy.
Foreign subsidiaries of US-listed companies have a host of IFRS and local tax reporting obligations that often fly under the radar. We recently spent time abroad unpacking some of these issues and their implications for both the consolidated financials and local tax compliance.
The most common performance award term is three years, but that doesn’t mean it’s right for all companies. In this blog post we review some of the pros and cons of the various performance award terms.
Over the summer, we spoke with Bloomberg about their study of the aftermath of Accounting Standards Update 2016-09 (ASU 2016-09). Here’s a summary and a link to their article.
We recently spoke with Reuters about the role of non-GAAP adjustments in incentive plan design, which has grown in controversy in the wake of the SEC’s May 2016 CDIs. Here’s a link to the Reuters article and the 10 considerations we suggest keeping in mind as this topic remains sensitive.
ASU 2017-09 is intended to clarify when changes to share-based payment awards must be accounted for as modifications. Does it succeed?
Equity Methods was part of the Equilar Executive Compensation Summit in Chicago from June 12 to 14. We helped lead three of the sessions, and heard from a host of…
The portion of value change due to changes in credit risk is now classified in other comprehensive income (OCI). Here’s how this standard affects reporting.
Spinoffs remain one of the toughest areas of equity accounting. In this issue brief, we discuss how a proactive approach toward data reduces both risk and downstream accounting problems.