Tranched Preferred: Uses and Valuation Considerations
Get to know this simple but effective early-stage financing technique, including how it affects the valuation of the underlying shares.
Employee Terminations: Working Through the Consequences
Terminating an executive has multiple consequences, all of which relate to—or are driven by—accounting rules. Here’s what to look out for.
6 Steps to Design a Relative Total Shareholder Return Award
Relative total shareholder return has had its share of bad press. But most of its problems are avoidable via a methodical, analytics-based design process.
Equity Award Modifications
Whether you’re an accountant or a compensation professional, tune in for a webcast that will help you get equity award modifications right.
WorldatWork Total Rewards 2019 Conference Roundup
At the WorldatWork Total Rewards 2019 conference, the dominant theme was pay equity. Here are some of the lessons we took away.
5 Frequent Modification Mishaps
Here are some of the most common types of modifications and the implications they have for the financial statement and proxy.
CEO Entry and Exit: 10 Compensation Strategies
Designing a new CEO’s compensation package? Here are 10 of the biggest stumbling blocks, along with strategies for overcoming them.
The Intrepid Tax Leader
The tax implications for equity awards have become much more complex due to tax reform, ASU 2016-09, and heightened scrutiny from auditors and taxing authorities. In this succinct issue brief, we review the moving parts controllership and tax teams need to be thinking about.
Converged or Deconverged: Comparing IFRS 2 and ASC 718
ASC 718 and IFRS 2 share much in common, but have significant differences as well. Further, IFRS 2 statutory reporting is often handled by the individual legal entities within a multinational company, giving rise to risk due to limited system access and expertise gaps. We cover both the technical accounting differences and why US home offices are getting more involved in statutory reporting.
Long-Term Incentive Awards: 9 Steps for Effective Participant Communications
Discover ways to boost the effectiveness of your LTI participant communications in order to improve the retention and motivational impact of equity.