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ASU 2017-09 is intended to clarify when changes to share-based payment awards must be accounted for as modifications. Does it succeed?

Equity Methods was part of the Equilar Executive Compensation Summit in Chicago from June 12 to 14. We helped lead three of the sessions, and heard from a host of…

The portion of value change due to changes in credit risk is now classified in other comprehensive income (OCI). Here’s how this standard affects reporting.

Spinoffs remain one of the toughest areas of equity accounting. In this issue brief, we discuss how a proactive approach toward data reduces both risk and downstream accounting problems.

Employee mobility cuts across all facets of share-based payment accounting. In this concise issue brief, we discuss the implications of mobility on expense allocation, deferred taxes, recharging, and IFRS 2 statutory reporting.

Last February, we shared our thoughts on the state of Dodd-Frank and its rules affecting executive compensation. With all of the political action in Washington in recent months, we have updated our original blog article to bring fresh perspectives and revise our expectations.

Changing financial reporting providers is a big decision that kicks off a high-profile organizational initiative. Here, we discuss the keys to success, standard variance drivers, and the technical backdrop of why reconciliation differences are usually recorded as a change in accounting estimate instead of a more serious change in accounting principle.

Compensation professionals are invited to take this one-of-a-kind survey covering how organizations reach key decisions to achieve their executive pay objectives. Topics include: staffing, internal decision-making protocols, views toward metric selection and goal-setting, and proxy preparation.

Are you involved in stock-based compensation accounting for your organization? We want to hear from you! Share your insights on team structure, budgeting and forecasting, ASU 2016-09 readiness, cost allocation, recharging, IFRS, and more.

Employee share purchase plans (ESPPs) are trending as an important tool for broad-based equity compensation. We share the top insights and trends we’ve gathered from conversations with issuing companies and industry friends over the last year.