Stock Option Early Exercises: Accounting Considerations
Learn more about how early exercise provisions function and the complexity they pose to downstream accounting and administration.
What to Expect from a Pay Equity Study
Here’s the answer to question 19 of our Pay Equity FAQ: What are the typical findings from a pay equity study?
4 Compensation Trends to Watch in 2022
In this blog post, we take inventory of the trends unfolding in executive compensation and our predictions for what we’ll see in 2022.
The Equity Methods Hiring Process
Get a sense of the Equity Methods hiring process in this six-step journey.
Valuation Update: SPAC-Related Securities
Since the SEC issued guidance on accounting and reporting for SPAC warrants, there has been considerable effort to get the numbers right.
EM’s Top Articles of 2021
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.
FASB Issues Proposed Guidance on Discounts for Lack of Marketability
Learn more about the FASB’s proposed improvements to fair value guidance for equity securities regarding DLOMs (discounts for lack of marketability).
2021 Group Five Stock-Based Compensation Financial Reporting Benchmarking Results Plus Our Take on What’s Ahead in 2022
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.
What Makes Convertible Bonds Popular?
In this video, we discuss the features, associated accounting principles, and success stories around the use of convertible bonds.
Executive Mega Grants: Navigating Pitfalls in Design, Valuation, and Accounting
A mega grant is what the name implies: an equity award that’s extraordinarily large, and notably one-time rather than recurring.
