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.
Shareholders and proxy advisory firms scrutinize the proxy for linkages between pay and performance. Alternative pay measures can provide them with context.
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.
Which outstanding equity awards would be grandfathered under the 162(m) updates? IRS Notice 2018-68 gives an answer to this question.
Here are some broader governance, design, and proxy themes to watch out for as we enter award planning season and begin preparing for the 2019 proxy season.
Behavioral biases like loss aversion, mental accounting, and confirmation bias can make or break an equity compensation award. Here are three examples of behavioral biases at play, how they impact compensation, and what we can do about them.
How should contingent consideration, also known as earnouts, be valued? A dozen specialists will likely give a dozen different answers. Ten years after FASB released Statement of Financial Accounting Standards…
ASU 2018-07 is a welcome change that brings the accounting for share-based payments to nonemployees under the ASC 718 umbrella.
Like it or not, corporate finance and tax teams are now on the hook for forecasting excess tax benefits from stock-based compensation. Here’s a refresher on the current deferred tax model, along with perspectives on the different ways a tax settlement forecasting process can be designed.