Blog

Since the SEC issued guidance on accounting and reporting for SPAC warrants, there has been considerable effort to get the numbers right.

Here are the articles that were most popular among our clients and readers in 2021—plus our top picks for revisiting as we head into the new year.

Learn more about the FASB’s proposed improvements to fair value guidance for equity securities regarding DLOMs (discounts for lack of marketability).

See Equity Methods’ results from the 2021 survey of plan sponsors and get our take on the issues that are top of mind for stock-based compensation.

In this video, we discuss the features, associated accounting principles, and success stories around the use of convertible bonds.

A mega grant is what the name implies: an equity award that’s extraordinarily large, and notably one-time rather than recurring.

We selected five case studies to illustrate the various accounting implications caused by creating a new ESPP design or revamping your current one.

In this post, we focus on the incentive stock option—including why it’s attractive and, more importantly, the complications companies face when accounting for ISOs.

In this video, Josh Schaeffer and Riveron Consulting’s Zac McGinnis discuss the SPAC structure and life cycle as well as key accounting and valuation challenges.

The gated outperformance award, or GO Award, can create critical upside incentives while maintaining governance-friendly disclosures.