Blog

Blog Post

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.

Issue Brief

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.

Blog Post

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.

Blog Post

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.

Blog Post

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.

Blog Post

Top Themes for 2019 Award Design Season

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.

Blog Post

How Behavioral Biases Affect Executive Compensation

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.

Issue Brief

The Use and Valuation of Contingent Consideration (Earnouts) Under the New Appraisal Guidance

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…

Blog Post

Nonemployee Awards Subject to ASC 718 after ASU 2018-07

ASU 2018-07 is a welcome change that brings the accounting for share-based payments to nonemployees under the ASC 718 umbrella.

Issue Brief

Tax Settlement Forecasting: The Best Response to Income Statement Volatility

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.