“Ellen,” an executive with a multibillion-dollar company, was thrilled that her employer intended to grant her $2 million worth of relative TSR awards. But Ellen may be in for a surprise.
Looking for ways to create liquidity on share-based payment awards? Here are some ideas for private companies under a variety of circumstances.
The growth in performance-based equity creates new disclosure challenges and opportunities for confusion in the 10-K. Read our thoughts on evolving industry best practices.
FASB is serious about expediting revisions to ASC 718. To get ahead of them, here’s what you need to consider.
Post-vest holding periods are a way to tighten alignment between executive and shareholder interests. But for every benefit there’s a hidden drawback.
FASB Offers Relief to Private Companies Issuing Stock Options with Service and Performance Conditions
Now private companies can use the simplified method to estimate the expected term of stock option awards with service or probable performance conditions.
Falling stock price leaving too many with underwater options? Answer these five accounting questions to decide if an option exchange is right for your firm.
Spin-offs are booming as shareholders challenge companies to justify their size and show synergy among divisions and product lines. But when you spin out an entity, what happens to equity awards?
Equity Methods reports back from the 2014 NASPP conference, where we heard plenty of insights, surprises, and new twists on old issues with equity compensation.
Valuations can be tricky for stock options. Here are some best practices for modeling stock options so that valuations are neither over- nor understated.