Knowledge Center

  • Topics

  • Type

White Paper

2017 Executive Compensation Decision Support Survey

In early 2018, we will be publishing the results of our Stock-Based Compensation Accounting Best Practices Survey and our Executive Compensation Decision Support Survey. Request a copy in advance.

White Paper

2017 Stock-Based Compensation Accounting Best Practices Survey

In early 2018, we will be publishing the results of our Stock-Based Compensation Accounting Best Practices Survey and our Executive Compensation Decision Support Survey. Request a copy in advance.

Issue Brief

Pay Ratio Disclosure: A Checklist of Key Considerations

Download our checklist of the required disclosure content to guide your efforts in drafting your proxy disclosure.

Webinar

2018 State of the Union in Equity Compensation: Finance and Accounting Track

Each year, we host two webcasts—one for finance and accounting and one for HR and executive compensation—to review the “state of the union” in equity compensation. Join us in February for a look ahead at 2018.

Webinar

2018 State of the Union in Equity Compensation: HR and Executive Compensation Track

Each year, we host two webcasts—one for finance and accounting and one for HR and executive compensation—to review the “state of the union” in equity compensation. Join us in January for a look ahead at 2018.

Issue Brief

Grant Date vs. Service Inception Date Under ASC 718

The growth in the diversity and complexity of performance-based equity awards is giving rise to ongoing challenges in correctly specifying the grant date and service inception date. This Issue Brief explains the key guidance in ASC 718 for correctly determining these dates.

Blog Post

Tax Reform and the Potential Effects on Equity Compensation

As the Senate and House work to resolve differences between their respective bills, a final tax policy could be on the president’s desk before Christmas. Read how we and other industry colleagues are expecting equity to change.

Blog Post

Best Practices in 10K Disclosures for Complex Equity Awards

Despite updates from ASU 2016-09, ASC 718 still has a number of gaps in its disclosure guidance. Here are some topics that affect you this 10-K season, which we also tie back to remarks made by SEC Chairman Jay Clayton at the 2017 AICPA Conference on Current SEC and PCAOB Developments.

Blog Post

Pay Equity Gathers Steam

While CEO pay ratio has dominated discussions in 2017, a much larger emerging issue is pay equity—statistically studying compensation throughout an organization to make sure there are no unexplainable differences linked to gender, race, or ethnicity. Here’s a primer on the topic.

Blog Post

Pay Ratio Preview: Top Five Takeaways from EM Surveys and Polling

Between our just-completed 2017 Executive Compensation Decision Support Survey and other market polling, we’ve picked up five key insights about how companies are preparing for the upcoming CEO pay ratio disclosure.

Page 1 of 24