2022 Equity Compensation Granting Practices in Pre-IPO Companies
This survey unpacks how pre-IPO companies structure long-term incentive awards—covering award types, liquidity, granting practices, and more.
Key Developments in 162(m) Regulation
More changes to Section 162(m) are on the horizon. See how recent legislative events can affect practical considerations like forecasting future deductions.
Get Ready to Defend Your ESG Claims
We’re entering a brave new world in which ESG reporting will have standards at a level approaching those of financial reporting.
Accounting for Your First ESPP Reset or Rollover
What happens with ESPPs when the market drops? Here are some of the scenarios and the accounting framework’s implications for expense and EPS dilution.
Non-GAAP Metrics and Their Dual Intersection with Stock-Based Compensation, Part 2: The Role of Non-GAAP Metrics in Executive Compensation
In part 2 of of our series, we look at how decisions are made in setting performance metrics based on non-GAAP earnings formulations.
Spin-Offs: Equity Compensation Accounting Challenges
When you spin out an entity, what happens to equity awards? Here are key considerations for getting the accounting right.
Key Considerations for Performance Equity Settlements and New Issuances
In financial reporting, market and performance-based awards deserve special attention. Get answers to four key questions on the settlement of existing awards and the issuance of new ones.
Non-GAAP Metrics and Their Dual Intersection with Stock-Based Compensation, Part 1: SBC Expense as a Common Non-GAAP Exclusion in Street Earnings
In this article, we look at the treatment of stock-based compensation in non-GAAP earnings exhibits that are presented to investors, a.k.a. the Street.
Statistics 101 for Pay Equity
Embarking on a pay equity study? Here’s a primer on the statistics and other concepts that typically go into the analysis.
Unpacking SAB 120, the SEC’s Guidance on Spring-Loaded Grants
Learn about spring-loaded grants—including the scope of SAB 120, ways to avoid or remedy these situations, and considerations in responding to the new SAB.