Issue Brief

Novel Award Designs

The 2015 granting and proxy season yielded a rich variety of equity award designs. Here are seven of the most intriguing ones.

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Public Reaction to ASC 718 Revisions Reveals Companies’ Strategic Priorities

Between the public comment letters and what our clients are telling us, there are some definite winners and losers among the FASB’s proposed revisions to ASC 718.

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A Five-Minute Guide to Pay Ratio Disclosures

Starting in 2017, most public companies will need to regularly report the total annual compensation ratio of the median employee to the CEO. In this article, which appeared in the August 2015 issue of workspan, we argue that companies should approach this requirement as an opportunity to add narrative and supplementary numerical color to their disclosures.

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Tricky Equity Compensation Issues Faced by Private and Newly Public Companies

At the 2015 GEO NECF conference, gain insight into these unique issues private and newly public companies have with equity compensation and equity plans.

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Session Roundup: 2015 Equilar Summit

Equity Methods was a sponsor of this year’s 2015 Equilar Summit in Hollywood, FL, from June 10-12. Here’s a summary of what we heard in the sessions.

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The Double Leverage Effect of TSR Awards

This quirk of TSR awards is one of the biggest sources of frustration to recipients and surprise to compensation committees. Finance and accounting leaders can play a key role in educating the compensation function on how the variables in a TSR award can interact to cause surprises. Learn how to manage the effects of “double leverage.”

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Sea Change on the Horizon for Compensation Professionals

Discussions at the 2015 Total Rewards Conference revealed three big trends that will radically impact the roles of compensation professionals.

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Get Ready for Big Changes in Deferred Tax Accounting

Tax settlement forecasting is becoming increasingly important. If the FASB’s ASC 718 revisions go through, it will be all but necessary.

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Session Roundup: The WorldatWork 2015 Total Rewards Conference

Equity Methods, a sponsor of WorldatWork’s 2015 Total Rewards Conference, summarizes some of our favorite sessions from the event.

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A Crash Course in Convertible Securities

An instrument with key features of both non-convertible debt and stock options or warrants can be attractive to investors and issuers alike. But the benefits can also be drawbacks.