We polled a group of equity compensation professionals to get their perspectives on ASU 2016-09. In this report, we illustrate the findings of our survey, revealing the variety of reactions the industry is having to the revisions.
Equity Methods had the pleasure of presenting four sessions at the 2016 WorldatWork Total Rewards Conference, and also heard from some outstanding professionals in the field. Here are highlights from the conference.
What will the proxy look like in four years? Earlier this month, compensation professionals got together at the World at Work conference to answer that very question.
Why do companies end up with multiple classes of equity, and what are the valuation implications of such share classes? This Issue Brief reveals why multiple share classes exist and explains how their different features can make valuing these assets a challenge.
A growing trend among larger companies is to push share-based compensation costs further down the organizational chart. We call this “direct tracing.” It’s a hallmark of management accounting, affecting all…
Compensation committees, proxy advisors, and institutional investors are increasingly scrutinizing how companies are coming up with their threshold, target, and stretch payout goals. In this Issue Brief, we cover a variety of techniques for getting this crucial part of award design right.
The FASB and SEC have released a flurry of regulatory changes that will broadly affect accounting and finance. Get answers to to some of the most critical questions about these updates in this Q&A guide.
With the release of the new pay ratio disclosure rule by the SEC, companies are now required to disclose the ratio of their CEO’s total annual compensation to that of the median employee. But how do companies determine the compensation of the median employee?
In March 2016, the FASB issued their finalized revisions to ASC 718. In this Issue Brief we review the different areas of the revisions and analyze how companies can tackle adoption.
Performance pay, compensation design, and proxy disclosures were some of the the key themes discussed at the March 23 chapter meeting of the National Association of Corporate Directors in Tempe, AZ.