Blog Post

EPS Hot Topics for Equity Compensation

The impact of basic and diluted EPS is one of the most complex areas of equity compensation. We touch on some of the issues here.

Blog Post

Human Capital Strategy Disclosures Under Regulation S-K: A Tale of Three Companies

In part two of our series on the new standard for Item 101(c), we look at what three early adopters disclosed in their 10-K filings.

Blog Post

10 Themes Shaping the Decision to Restore Underwater Equity Incentives

With the economic fallout of COVID-19 making its way to equity and executive compensation, these themes should be on your radar now.

Blog Post

Companies with Visionary Human Capital Strategies Get a Boost from Regulation S-K Modernization

The SEC released a new standard for 101(c) human capital disclosure. We unpack it in this article, the first of a three-part series.

Blog Post

Avoiding Annual Grant Cost Surprises

This blog post details how different award designs can result in unexpected costs, and what can be done during the annual grant process to minimize risk.

Blog Post

Understanding Peer Volatility: Breaking Down the Drivers

Private and newly public companies who grant options rely on leverage adjusted peer volatility for fair value calculations. Here are four key criteria for selecting a peer group.

Blog Post

Five Reasons to Review Your Job Architecture Today

It’s important to keep tabs on your job architecture to make sure it’s keeping up. If it isn’t, problems will eventually surface.

Blog Post

Recent FASB Simplifications to Convertible Bond Accounting

The accounting rules for convertible bonds, which have features of both debt and equity, have been confusing to apply. That’s what FASB’s recent update under ASU 2020-06 aims to address.

Blog Post

2020 Group Five Stock Plan Administration Benchmarking Results and What’s Ahead in Stock Compensation Reporting

See Equity Methods’ results from this year’s survey of plan sponsors and get our take on the issues that are top of mind for stock-based compensation.

Issue Brief

Diluted EPS for Convertible Debt Securities: A Primer

Convertible securities can be an attractive source of capital for mature and early-stage companies alike. But their dilutive impact is a potentially complicated issue. In this issue brief, we take a closer look at that impact and introduce the “if-converted method” as an elegant way to determine the dilutive impact of convertibles.