A mega grant is what the name implies: an equity award that’s extraordinarily large, and notably one-time rather than recurring.
We selected five case studies to illustrate the various accounting implications caused by creating a new ESPP design or revamping your current one.
With year one of the obligatory HCM disclosure now behind us, we discuss companies’ different approaches and anticipated SEC revisions to the rule.
In this webcast, we detail the key considerations of multinational companies issuing equity abroad, including IFRS reporting requirements, global tax strategies, and best practices in automation.
In this issue brief, we focus on the incentive stock option—including why it’s attractive and, more importantly, the complications companies face when accounting for ISOs.
The gated outperformance award, or GO Award, can create critical upside incentives while maintaining governance-friendly disclosures.
We explain why the Black-Scholes model can drive potentially problematic results on private company preferred stock, then discuss ways to work around this.
Pay equity is a critical component of any diversity, equity, and inclusion (DEI) platform. We spent the greater part of a year composing a detailed pay equity booklet capturing common questions and sharing our perspectives, with an expected publication date of September 2021. If you’d like to request access once the FAQ booklet is published, please request it here.
We unpack the SEC’s clarification that proxy advisors engage in proxy solicitation, as well as the implications this has for executive compensation.
We’re collected and analyzed the human capital management 10-K disclosures from the S&P 500 to distill takeaways, trends, and best practices. View the digital issue brief today!