Five Ways that West Coast Companies Design ESPPs
ESPPs are again in vogue. How are firms designing them to maximize employee benefit at a reasonable cost? Here’s what some SEC disclosures reveal.
Applying the New Leasing Standard: A Q&A with Equity Methods and the Franklin Nova Group
The implementation of ASC 842, the new accounting standards governing leases, is hitting companies right now. What are the next steps?
Expense Forecasting and Flux Analysis: Insight Beyond Compliance
Delivering forward-looking insight and analytics that steer internal decision-making is becoming as important as SEC reporting. In this issue brief, we discuss how finance functions are meeting these demands by building robust and flexible forecasts.
Options Backdating 2.0? The Timing of News Releases around Option Grants
A recent Journal of Financial and Quantitative Analysis article reveals how companies may be timing information releases to influence option compensation.
Highlights from the 26th Annual NASPP Conference
Once again, Equity Methods featured significantly among an impressive cast of speakers at the annual NASPP conference in sunny San Diego, CA.
FASB Standard-Setting Explained
From ASU 2016-09 to ASU 2018-07, there’s been a lot of change in the stock compensation world. Here’s what’s happened and where practices are evolving.
Alternative Measures for Executive Pay
Shareholders and proxy advisory firms scrutinize the proxy for linkages between pay and performance. Alternative pay measures can provide them with context.
Five Internal Controls for Best-in-Class Equity Reporting
For companies both large and small, the simplest error in reporting stock-based compensation expense can prove material to financial statements.
2018 Group Five Stock Plan Administration Benchmarking Results and What’s Ahead in Stock Compensation Reporting
For the fifth consecutive year, Equity Methods leads the industry in client loyalty and overall satisfaction with financial reporting services.
Deferred Tax Assets after Tax Reform and IRS Notice 2018-68
Which outstanding equity awards would be grandfathered under the 162(m) updates? IRS Notice 2018-68 gives an answer to this question.