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.
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.
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.
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.
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.
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.
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 is a critical juncture in any long-term incentive plan. Get control of the complexities of granting season with this checklist of key considerations.
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.
If you have not yet adopted ASU 2016-09, here are 10 steps you can take to get your organization ready.