Blog

Blog Post

Finance’s Critical Role in Incentive Design

The finance function’s analytical tools and quant mindset are an under-appreciated resource for pulling together incentive compensation plans.

Blog Post

Eight Equity Plan Conditions That Create Tricky Financial Reporting

Compensation professionals are becoming more creative with award design, which translates into a variety of reporting challenges. Here are some of the most common ones we’ve seen.

Blog Post

Four Accounting Challenges US-Based Multinationals Face with IFRS 2

Most multinational US-based firms probably have foreign subsidiaries currently complying with IFRS, raising specific issues with valuation and reporting.

Issue Brief

Making Sense of Forfeiture Rates

A particularly challenging topic within ASC 718 is the required use of a forfeiture rate. Numerous techniques exist for first deriving an appropriate forfeiture rate and then applying it within…

Issue Brief

Best Practices in ASC 718 Forfeiture Rate Estimation

Many companies apply a single forfeiture rate to all the grants within their ASC 718 amortization model. However, much like the requirement in estimating the expected term assumption, ASC 718…