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.
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.
The Appraisal Foundation Has Issued Its Final Guidance on Valuation of Contingent Consideration
The guidance calls for a more formal valuation methodology based firmly on option theory, using the market for real options.
Top 5 Performance Award Accounting Concepts for Compensation Professionals to Know
Accounting for equity compensation doesn’t have to be a black box. In this issue brief, we break down five must-know concepts.
The Key to Engagement: Designing an ESPP to Drive Your People Strategy
In this Workspan article, we discuss the different flavors of ESPPs and ways to help you determine which type is right for your organization.
2019 State of the Union in Equity Compensation
Preview the top themes of 2019 in our annual webcast on equity compensation design, governance, accounting, and reporting.
Accounting for Performance Awards with Catch-Up Provisions
“Catch-up” awards, which offer multiple chances to earn performance-based shares, are on the rise. Here’s what accounting professionals should know.