The SEC Reopened Comments to the Dodd-Frank Pay Ratio Rule. Here’s What the Public Said.
On February 6, the SEC reopened the CEO pay ratio rule for a second comment cycle. The new comment period was open for 45 days, and the results were quite different from what most expected. We reviewed each comment letter and summarize the main trends here.
ASU 2016-09 in its Seventh Inning Stretch
Now that most companies have adopted ASU 2016-09, its practical implications are quickly coming to light. Top among these is the P&L volatility companies are experiencing. For many, the earnings volatility is positive, but don’t forget that what goes up usually comes down. Get our CEO’s take on ASU 2016-09’s surprises.
Exposure Draft on the Valuation of Contingent Consideration (Earnouts): Our Comments
The Appraisal Foundation has developed an exposure draft on the valuation of contingent consideration. The group released the draft on February 28, and is gathering comments until April 28. Here’s the comment from Equity Methods.
A Practitioner’s Guide to Pay Ratio Project Management
There may be uncertainty around the fate of Dodd-Frank. But absent formal intervention, the go-live date for the wildly controversial CEO pay ratio disclosure remains less than one year away.
Top 5 Executive Compensation Themes to Watch in 2017
From stark changes in ISS’ scoring approach to more scrutiny around performance goal-setting, in this blog post we tour important developments that will change how awards are designed and explained in the proxy.
Stock Compensation Accounting Best Practices Survey 2017: The Call for Topics is Now Open
Two years ago, we launched our stock-based compensation accounting best practices survey to find out what best-in-class accounting and finance groups were doing differently. Now, the survey is back and we need your input.
Avoiding Annual Grant Cost Surprises
This blog post details how different award designs can result in unexpected costs, and what can be done during the annual grant process to minimize risk.
The Annual Equity Grant: A Checklist of Key Considerations
The annual equity grant is a critical juncture in any long-term incentive plan. Get control of the complexities of granting season with this checklist of key considerations.
The Curious Case of Marketability Discounts on Profits Interests
Why do profits interests receive a valuation discount for lack of marketability while stock options don’t? In this blog post, we take a look at this interesting valuation quirk.
A 10-Step Checklist for ASU 2016-09 Preparation
If you have not yet adopted ASU 2016-09, here are 10 steps you can take to get your organization ready.