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.
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.
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.
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.
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.
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.
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.
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.
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.
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.