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.
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.
Discover ways to boost the effectiveness of your LTI participant communications in order to improve the retention and motivational impact of equity.
The guidance calls for a more formal valuation methodology based firmly on option theory, using the market for real options.
Accounting for equity compensation doesn’t have to be a black box. In this issue brief, we break down five must-know concepts.
In this Workspan article, we discuss the different flavors of ESPPs and ways to help you determine which type is right for your organization.
Preview the top themes of 2019 in our annual webcast on equity compensation design, governance, accounting, and reporting.
“Catch-up” awards, which offer multiple chances to earn performance-based shares, are on the rise. Here’s what accounting professionals should know.
This biopharmaceutical company urgently needed a less time- and labor-intensive way to complete its tax reporting process for stock compensation.
Now in its second edition, this issue brief discusses the key design features that drive the fair value of a relative total shareholder return (rTSR) award.