What do best-in-class organizations do differently in their stock compensation accounting? In the first half of 2015, we administered a survey of stock compensation accounting and related best practices to find out.

In our survey report, we touch on areas such as forecasting and budgeting, allocating costs throughout the organizational hierarchy (direct tracing), recharging, and the relationship between the finance and executive compensation functions. The results of the survey illuminate the range of practices currently in use at a wide variety of organizations, and provide insights about how finance and accounting functions can positively influence organizational decision-making.

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