Performance Awards

Accounting for Performance Awards An  Introductory Guide for Equity Compensation Professionals

Accounting for Performance Awards: An  Introductory Guide for Equity Compensation Professionals

By Deidre Salisbury
As performance-based equity has become a cornerstone of modern compensation strategies, accurately accounting for these awards under ASC 718 is essential. This guide is designed to help finance leaders, equity administrators, and accounting professionals understand...
Why You Need to Communicate Performance Awards

Why You Need to Communicate Performance Awards to Executives During the Performance Period—Not Just at the End

By Robyn Shutak
Performance-based equity—particularly in the form of Performance Stock Units (PSUs)—is one of the most powerful tools companies have to align executive leadership with long-term shareholder value. But while plan design and metric calibration are essential,...
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Multiple Performance Metrics

By Carly Sanfilipo
Performance shares earned contingent on performance metric of Relative Total Shareholder Return (“RTSR”) are the most prevalent in the global marketplace. Further, recent studies show that an average of 2.1 different metrics were utilized in...