Blog

Issue Brief

Equity Compensation Accounting Amid Macroeconomic Uncertainty

Explore strategies that leading companies are taking to manage financial reporting for equity compensation amid unprecedented macroeconomic volatility.

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SPACS and PIPEs and CVRs, Oh My!

Learn more about the SPAC merger hurdle, PIPE transactions, and the securities that are increasingly offered to sweeten the deal.

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Equity Strategy Amid Market Volatility: Survey Insights

We polled issuers on their views about equity compensation amid market volatility and a tight labor market. Here’s what we learned.

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Equity Methods Survey Reveals Contemporary Trends in Pay Equity

We asked 72 companies how they manage responsive retention, working locations, and other pay equity challenges. Here’s what they told us.

Issue Brief

Employee Stock Purchase Plan Design and Accounting: A Checklist of Key Considerations

Whether you’re creating a new plan, overhauling an existing one, or simply want to improve your reporting process, navigate the unique world of ESPPs with our checklist.

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Inflation and Long-Term Incentives: 5 Things You Need to Consider

How should you weigh today’s inflationary environment in your planning and strategy for cash and equity compensation? Here are five major considerations.

Issue Brief

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.

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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.

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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.

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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.