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Issue Brief

Spin-Offs: Equity Compensation Accounting Challenges

When you spin out an entity, what happens to equity awards? Here are key considerations for getting the accounting right.

Blog Post

Key Considerations for Performance Equity Settlements and New Issuances

In financial reporting, market and performance-based awards deserve special attention. Get answers to four key questions on the settlement of existing awards and the issuance of new ones.

Blog Post

What You Need to Know About the SEC’s (Re-) Proposed Pay vs. Performance Rule

In January 2022, the SEC reopened the comment period on the proposed “pay vs. performance” rule. What’s in the rule, and what can you do to prepare?

Blog Post

Non-GAAP Metrics and Their Dual Intersection with Stock-Based Compensation, Part 1: SBC Expense as a Common Non-GAAP Exclusion in Street Earnings

In this article, we look at the treatment of stock-based compensation in non-GAAP earnings exhibits that are presented to investors, a.k.a. the Street.

Blog Post

Statistics 101 for Pay Equity

Embarking on a pay equity study? Here’s a primer on the statistics and other concepts that typically go into the analysis.


Tying a Ribbon Around Your Annual Grant

In this webcast, we discuss critical last-minute annual grant issues—including spring-loaded grants, vesting schedule changes, and goal setting.


2022 State of the Union in Equity Compensation

Tune in to our annual State of the Union webcast for a preview of hot themes as we enter 2022—including SEC rulemaking, labor and stock market impacts on granting, shareholder activism, award design trends, and ESG tailwinds.

Blog Post

Unpacking SAB 120, the SEC’s Guidance on Spring-Loaded Grants

Learn about spring-loaded grants—including the scope of SAB 120, ways to avoid or remedy these situations, and considerations in responding to the new SAB.

Blog Post

Stock Option Early Exercises: Accounting Considerations

Learn more about how early exercise provisions function and the complexity they pose to downstream accounting and administration.

Blog Post

What to Expect from a Pay Equity Study

Take a look at just one of the 40 questions we address in our newly released Pay Equity Booklet.