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.
When you spin out an entity, what happens to equity awards? Here are key considerations for getting the accounting right.
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.
In January 2022, the SEC reopened the comment period on the proposed “pay vs. performance” rule. What’s in the rule, and what can you do to prepare?
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.
Embarking on a pay equity study? Here’s a primer on the statistics and other concepts that typically go into the analysis.
In this webcast, we discuss critical last-minute annual grant issues—including spring-loaded grants, vesting schedule changes, and goal setting.
Tune in to our annual State of the Union webcast for a preview of hot themes as we enter 2022—including SEC rulemaking, labor and stock market impacts on granting, shareholder activism, award design trends, and ESG tailwinds.
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.
Learn more about how early exercise provisions function and the complexity they pose to downstream accounting and administration.