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The guidance calls for a more formal valuation methodology based firmly on option theory, using the market for real options.

Accounting for equity compensation doesn’t have to be a black box. In this issue brief, we break down five must-know concepts.

In this Workspan article, we discuss the different flavors of ESPPs and ways to help you determine which type is right for your organization.

“Catch-up” awards, which offer multiple chances to earn performance-based shares, are on the rise. Here’s what accounting professionals should know.

Now in its second edition, this issue brief discusses the key design features that drive the fair value of a relative total shareholder return (rTSR) award. 

Relative total shareholder return (rTSR) awards are full of complexity and moving parts. This rTSR award checklist helps both executive compensation and accounting leaders spot potential ambiguities and flush out gaps in their award agreements and downstream tracking processes.

In November 2018, ISS released its proxy voting guidelines update and a preliminary FAQ on compensation policies. Here are the highlights.

The pay ratio rule is still with us. Here are the most material methodology decisions the majority of companies will face in the second year of disclosure.

Employee stock purchase plans (ESPPs) have seen a recent uptick in popularity, and the reporting for such plans is receiving a lot more scrutiny from auditors as a result. This issue brief explores the reasons behind the increased prevalence of these plans, and explains how ESPP reporting complexities are catching some companies off guard.

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.