Blog

In this third and final article of our series on the new 101(c) disclosure standard, we share five principles to consider when structuring your own disclosure.

The impact of basic and diluted EPS is one of the most complex areas of equity compensation. We touch on some of the issues here.

In part two of our series on the new standard for Item 101(c), we look at what three early adopters disclosed in their 10-K filings.

With the economic fallout of COVID-19 making its way to equity and executive compensation, these themes should be on your radar now.

The SEC released a new standard for 101(c) human capital disclosure. We unpack it in this article, the first of a three-part series.

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.

Private and newly public companies who grant options rely on leverage adjusted peer volatility for fair value calculations. Here are four key criteria for selecting a peer group.

It’s important to keep tabs on your job architecture to make sure it’s keeping up. If it isn’t, problems will eventually surface.

The accounting rules for convertible bonds, which have features of both debt and equity, have been confusing to apply. That’s what FASB’s recent update under ASU 2020-06 aims to address.

See Equity Methods’ results from the 2020 survey of plan sponsors and get our take on the issues that are top of mind for stock-based compensation.