Blog

Blog Post

Ten Things to Remember About Non-GAAP Metrics in Incentive Design

We recently spoke with Reuters about the role of non-GAAP adjustments in incentive plan design, which has grown in controversy in the wake of the SEC’s May 2016 CDIs. Here’s a link to the Reuters article and the 10 considerations we suggest keeping in mind as this topic remains sensitive.

Blog Post

ASU 2017-09 Brings Partial Clarity to Modification Accounting

On May 10, Bloomberg BNA asked Takis Makridis about some new guidance that the Financial Accounting Standards Board (FASB) had just issued. The guidance, Accounting Standards Update No. 2017-09 (ASU 2017-09), is intended to clarify when changes to share-based payment awards must be accounted for as modifications. Does ASU 2017-09 succeed?

Blog Post

Equilar Executive Compensation Summit 2017 Conference Roundup

Equity Methods was part of the Equilar Executive Compensation Summit in Chicago from June 12 to 14. We helped lead three of the sessions, and heard from a host of…

Blog Post

FASB 2016-01: Understanding the Removal of Credit-Specific Value Movement

According to revised guidance issued by the FASB, the portion of value change due to changes in credit risk will now be classified in other comprehensive income (OCI). This blog post will help you to understand how this new standard will affect reporting.

Issue Brief

Equity Awards in a Spinoff: Don’t Forget About the Data

Spinoffs remain one of the toughest areas of equity accounting. In this issue brief, we discuss how a proactive approach toward data reduces both risk and downstream accounting problems.

Issue Brief

Mobility Tracking and Your Equity Award Accounting

Employee mobility cuts across all facets of share-based payment accounting. In this concise issue brief, we discuss the implications of mobility on expense allocation, deferred taxes, recharging, and IFRS 2 statutory reporting.

Blog Post

The Destiny of Dodd-Frank’s Executive Compensation Provisions (June 2017 Update)

Last February, we shared our thoughts on the state of Dodd-Frank and its rules affecting executive compensation. With all of the political action in Washington in recent months, we have updated our original blog article to bring fresh perspectives and revise our expectations.

Blog Post

Changing Stock-Based Compensation Financial Reporting Solutions: What You Need to Know

Changing financial reporting providers is a big decision that kicks off a high-profile organizational initiative. Here, we discuss the keys to success, standard variance drivers, and the technical backdrop of why reconciliation differences are usually recorded as a change in accounting estimate instead of a more serious change in accounting principle.

Blog Post

2017 Executive Compensation Decision Support Survey

Compensation professionals are invited to take this one-of-a-kind survey covering how organizations reach key decisions to achieve their executive pay objectives. Topics include: staffing, internal decision-making protocols, views toward metric selection and goal-setting, and proxy preparation.

Blog Post

2017 Stock-Based Compensation Accounting Best Practices Survey

Are you involved in stock-based compensation accounting for your organization? We want to hear from you! Share your insights on team structure, budgeting and forecasting, ASU 2016-09 readiness, cost allocation, recharging, IFRS, and more.