Blog

Blog Post

Five Reasons to Review Your Job Architecture Today

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.

Blog Post

Recent FASB Simplifications to Convertible Bond Accounting

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.

Blog Post

2020 Group Five Stock Plan Administration Benchmarking Results and What’s Ahead in Stock Compensation Reporting

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.

Issue Brief

Diluted EPS for Convertible Debt Securities: A Primer

Convertible securities can be an attractive source of capital for mature and early-stage companies alike. But their dilutive impact is a potentially complicated issue. In this issue brief, we take a closer look at that impact and introduce the “if-converted method” as an elegant way to determine the dilutive impact of convertibles. 

Blog Post

Highlights from the 28th Annual NASPP Conference

While Covid-19 stopped us from meeting in person, virtual sessions at the 2020 NASPP conference let us share thoughts on the state of equity compensation.

Issue Brief

Top Three Principles for Managing Small Equity Plans

Here are some key financial reporting principles for public and pre-IPO companies that have long-term incentive plans with fewer than 200 participants.

Blog Post

Real World vs. Risk Neutral: Understanding the Difference between Valuation and Derived Service Period Assumptions

Although valuations are based on a world where all investors are “risk neutral,” this causes some confusion when considering the derived service period.

Issue Brief

Executive Compensation in a Chapter 11 Restructuring

In this issue brief, we cover the different types of restructurings and ways executive compensation programs can change under each.

Issue Brief

The Questions Boards Are Asking about Diversity, Equity, and Inclusion

Be ready with robust metrics on diversity, equity, and inclusion—with an emphasis on visualization and analytics to support root cause analysis. 

Blog Post

5 Common Grant Agreement Mistakes for TSR Awards

An optimal award agreement requires careful consideration of all the plan terms to avoid imprecise calculations and unintended payouts down the road.