An Introduction to Monte Carlo Valuation for Relative TSR Awards
Have you ever wondered exactly how a Monte Carlo simulation model works to value relative TSR awards? In this issue brief, in plain English, we unpack what a Monte Carlo simulation does and how it treats the various features of a TSR award.
Pay Ratio CDI: What You Need to Know
In an effort to clarify aspects of its original pay ratio guidance, the SEC released additional Compliance and Disclosure Interpretations.
Equity Methods Garners 100% Client Satisfaction Ratings in All Areas of Stock Compensation Reporting
Group Five released its annual survey of corporate stock plan sponsors earlier this month, triggering a wave of excitement at our office in Scottsdale, Arizona. For the third year in…
Hot Topics
We’ve scoured our library of articles, white papers, client stories, and on-demand webinars for all Equity Methods content related to certain in-demand areas, and put them together here for you.…
FASB’s Amendments to ASC 718 (ASU 2016-09) With a Private Company Focus
In March 2016, the FASB issued their finalized revisions to ASC 718. In this Issue Brief we review how ASU 2016-09 will specifically affect private companies.
You’re Missing Compensation Data for Your Pay Ratio Calculation. How Do You Find the Median Employee?
As companies prepare for the new CEO pay ratio disclosure requirement in 2017, many are running into the problem of missing employee data, especially in international jurisdictions. This blog post describes methods and strategies for working around data limitations to identify the median employee.
Incentive Plans and Non-GAAP Performance Measures
Using non-GAAP financial measures to determine incentive payouts can often make a compensation committee’s job easier and yield more logical outcomes. But some measures are more likely than others to garner blowback from shareholders and advisory groups. In this article published on CFO.com, we discuss the motivations for using non-GAAP measures as well as the pitfalls and complications of doing so.
IASB Made Changes to IFRS 2 Share-based Payment Accounting
Alongside the FASB’s revisions to ASC 718, the IASB just amended IFRS 2. Read about the changes to tax withholding, fair value measurement of cash-settled awards, and modification accounting.
Global Granting Trends for Like-Banded Employees
In this issue brief, we discuss the surprising differences in granting practices we found by studying five global organizations.
Early Adopters Report for ASU 2016-09
Back by popular demand, we expanded our report of the Q1 early adopters of ASU 2016-09 to include all the early adopters through August 2016.