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Issue Brief

Pay Ratio CDI: What You Need to Know

In an effort to clarify aspects of its original pay ratio guidance, the SEC released additional Compliance and Disclosure Interpretations.

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Equity Methods Garners 100% Client Satisfaction Ratings in All Areas of Stock Compensation Reporting

Group Five released its annual survey of corporate stock plan sponsors earlier this month, triggering a wave of excitement at our office in Scottsdale, Arizona. For the third year in…

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Hot Topics

We’ve scoured our library of articles, white papers, client stories, and on-demand webinars for all Equity Methods content related to certain in-demand areas, and put them together here for you.…

Issue Brief

FASB’s Amendments to ASC 718 (ASU 2016-09) With a Private Company Focus

In March 2016, the FASB issued their finalized revisions to ASC 718. In this Issue Brief we review how ASU 2016-09 will specifically affect private companies.

Blog Post

You’re Missing Compensation Data for Your Pay Ratio Calculation. How Do You Find the Median Employee?

As companies prepare for the new CEO pay ratio disclosure requirement in 2017, many are running into the problem of missing employee data, especially in international jurisdictions. This blog post describes methods and strategies for working around data limitations to identify the median employee.

Issue Brief

Incentive Plans and Non-GAAP Performance Measures

Using non-GAAP financial measures to determine incentive payouts can often make a compensation committee’s job easier and yield more logical outcomes. But some measures are more likely than others to garner blowback from shareholders and advisory groups. In this article published on CFO.com, we discuss the motivations for using non-GAAP measures as well as the pitfalls and complications of doing so.

Blog Post

IASB Made Changes to IFRS 2 Share-based Payment Accounting

Alongside the FASB’s revisions to ASC 718, the IASB just amended IFRS 2. Read about the changes to tax withholding, fair value measurement of cash-settled awards, and modification accounting.

Issue Brief

Global Granting Trends for Like-Banded Employees

In this issue brief, we discuss the surprising differences in granting practices we found by studying five global organizations.

Issue Brief

Early Adopters Report for ASU 2016-09

Back by popular demand, we expanded our report of the Q1 early adopters of ASU 2016-09 to include all the early adopters through August 2016.

Issue Brief

Performance Options: Introduction to the Design, Valuation, and Accounting Considerations

Many companies are longing for the clean incentive benefits of stock options, but are unable to grant them because proxy advisors don’t consider them to be “performance-based.” This issue brief provides an introduction to performance options: the circumstances where they make sense, and the unique valuation and accounting challenges they present.