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.
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.
June 2018 Webcast Survey Results: Effects of Regulation, Taxes, and Activism on Compensation
We asked 227 people for their thoughts on tax reform, the IRS 162(m) revision, ASU 2016-09’s effect on tax withholding, performance metrics, and pay equity.
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.
Gender Pay Equity: 15 Questions and Answers for You and Your Compensation Committee
By popular demand—from attendees, that is—here’s an FAQ on gender pay equity following up our discussion at the 2018 WorldatWork Total Rewards conference.
Equilar Executive Compensation Summit 2018 Conference Roundup
The 2018 Equilar Executive Compensation Summit took place in San Francisco from June 4-6. Here, we summarize a few of the salient sessions from the summit.
False Positive, False Negative: Beyond the Surface of Gender Pay Equity
Shareholders are demanding it. Governments are legislating it. From Hollywood to Washington, technology to nursing, Millennials to Boomers, equal pay for equal work is now front-page news. Read our Workspan Magazine article about how rigorous analysis is the best way to explain the biases.
WorldatWork Total Rewards 2018 Conference Roundup
Equity Methods attended the WorldatWork Total Rewards 2018 Conference in Dallas from May 21 to 23. Here are a few key takeaways from those sessions.
Executive Compensation Performance Metrics and Tax Reform
Read our Ethical Boardroom article (coauthored with Kelly Malafis of Compensation Advisory Partners) on the top five lessons of tax reform with respect to executive compensation and performance goal-setting.
Enhancing LTI Programs with Effective Participant Communications
Participant communication can make or break the LTI program. In this issue brief, we discuss the various approaches that can help you improve your participant communication strategy.