Blog

We selected five case studies to illustrate the various accounting implications caused by creating a new ESPP design or revamping your current one.

In this post, we focus on the incentive stock option—including why it’s attractive and, more importantly, the complications companies face when accounting for ISOs.

In this video, Josh Schaeffer and Riveron Consulting’s Zac McGinnis discuss the SPAC structure and life cycle as well as key accounting and valuation challenges.

The gated outperformance award, or GO Award, can create critical upside incentives while maintaining governance-friendly disclosures.

ESPPs offer wide flexibility and drive employee engagement while being both cost-effective and cash flow-positive. In this video, we discuss the importance of ESPPs in the Total Rewards portfolio.

We explain why the Black-Scholes model can drive potentially problematic results on private company preferred stock, then discuss ways to work around this.

Why is the fair value of your TSR award so high? In this article, we go over three of the most common reasons—and what you can do about them.

Last year, a high court ruling on a 2003 case affirmed that stock-based compensation must be included in cost sharing arrangements. Learn more about the case history and the implications of this decision.

As special purpose acquisition companies extended their hot streak this year, the SEC released a statement on the accounting for warrants issued in these deals that effectively changed the investing landscape overnight. Here we provide an overview of SPACs, the guidance issued by the SEC, and considerations for the liability accounting model.

Our article in the Corporate Governance Advisor discusses how clawbacks can introduce accounting and legal risk if designed or activated incorrectly and offers a practical checklist on clawback implementation.