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Pay Versus Performance Is Here, Part 3: Valuing Stock Options for Compensation Actually Paid

One aspect of the new pay versus performance rule is valuing outstanding employee stock options to calculate CAP. But which model should you use, and how should you estimate the inputs? Walk through the options in this article.


Pay vs. Performance: Your Questions, Our Perspectives

This webcast is a panel discussion on the SEC’s new pay vs. performance rule. Tune in for answers to the most frequently asked questions we’ve received on how to implement and comply with the rule’s design.

Blog Post

Pay Versus Performance Is Here, Part 2: Understanding Compensation Actually Paid

Now that the SEC released the final pay versus performance rule, let’s look at the logic and mathematics behind the core disclosure table.

Blog Post

Have Your rTSR Fair Values Caught a Fever? Here’s Your Prescription

Find out what’s behind the market-wide spike in relative total shareholder return values, and what you can do to mitigate it in your awards.


Inside the SEC’s New Pay vs. Performance Rule

On August 25, the SEC finalized its highly anticipated pay vs. performance rule. In this webcast, we’ll review the final rule, look at various scenarios, and go over some of the questions we’re receiving from our clients.

Blog Post

Pay Versus Performance Is Here, Part 1: Overview and Action Items

Get our initial take on the SEC’s long-awaited pay versus performance disclosure rule, an overview of its key elements, and an action plan to execute now.

Issue Brief

Equity Compensation Accounting Amid Macroeconomic Uncertainty

Explore strategies that leading companies are taking to manage financial reporting for equity compensation amid unprecedented macroeconomic volatility.


Navigating Underwater Option Exchange Programs

Join our webcast as we discuss key governance, program design, and accounting implications of underwater option exchanges.

Blog Post

SPACS and PIPEs and CVRs, Oh My!

Learn more about the SPAC merger hurdle, PIPE transactions, and the securities that are increasingly offered to sweeten the deal.


Top Stock-Based Compensation Accounting Challenges in 2022

Stock-based compensation accounting is one of the most complex, sensitive, and pivotal areas in GAAP. In this webcast, we discuss some of the top stock compensation accounting issues that should be on your radar.