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.
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.
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.
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…
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…