2008 CCH Accounting for Compensation Arrangements

2008 CCH Accounting for Compensation Arrangements
Author: Donald P. Delves
Publisher: CCH
Total Pages: 404
Release: 2007
Genre: Business & Economics
ISBN: 9780808091240

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CCH Accounting for Compensation Arrangements offers professionals comprehensive guidance for applying the complex and expansive requirements of FASB Statement No. 123 (Revised 2004), Share-Based Payment. It discusses the financial reporting implications of stock-based compensation arrangements for employees, employee stock purchase plans, certain other compensation arrangements for employees, and share awards to nonemployees for goods and services.

The Compensation Committee Handbook

The Compensation Committee Handbook
Author: James F. Reda
Publisher: Wiley
Total Pages: 352
Release: 2008-03-21
Genre: Business & Economics
ISBN: 0470233222

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NEW AND UPDATED INFORMATION ON THE LAWS AND REGULATIONS AFFECTING EXECUTIVE COMPENSATION Now in a thoroughly updated Third Edition, Compensation Committee Handbook provides a comprehensive review of the complex issues facing compensation committees in the wake of Sarbanes-Oxley. This new and updated edition addresses a full range of functional issues facing compensation committees, including organizing, planning, and best practices tips. As the responsibilities of the compensation committee continue to increase, the need for practical and comprehensive material has become even more imperative. Complete with compliance advice on the latest rules and regulations that have developed since the publication of the last edition, Compensation Committee Handbook, Third Edition provides the most up-to-date and reliable information on: * The latest regulations impacting executive compensation, including new regulations issued by the SEC, recently revised GAAP accounting rules, and the just-finalized IRS regulations impacting the taxation of stock options * The roles and responsibilities of the compensation committee, including best practice tips and techniques * Selecting and training compensation committee members * How to make compensation committees a performance driver for a company * Practical applications, including incentive compensation and equity-based compensation Compensation Committee Handbook, Third Edition will help all compensation committee members and interested professionals succeed in melding highly complex technical information and concepts with both corporate governance principles and sound business judgment.

Performance Is Everything

Performance Is Everything
Author: August J. Aquila
Publisher: John Wiley & Sons
Total Pages: 224
Release: 2017-05-15
Genre: Business & Economics
ISBN: 1937351270

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Compensation is the largest expense that a firm incurs. And yet, few firms really manage it well. The trick is realizing it is more complex than just splitting the pie. The crucial issues of compensation and performance are inextricably linked. In this important resource, experts August Aquila and Coral Rice offer a unique perspective on how you can align your compensation and performance management plans in order to boost performance, maximize profits, and keep both your staff and clients happy. This companion to Aquila and Rice’s successful AICPA publication, Compensation as a Strategic Asset, will pick up where that guide left off, offering readers the “Why, What, and How” for compensation plans filtered through the lens of performance management. The authors convey, in the simplest and clearest terms, how firms can improve overall firm performance by engaging in the following activities: Develop a compelling vision Develop a strategy for what you want to accomplish Have the right systems in place to help achieve the strategy Align individual goals with firm and departmental goals Create an effective performance review system Monitor performance monthly and quarterly for trends Provide higher performers with more rewards than average performers Ultimately, this guide is based on what other firms are doing, and let's you know why it’s working or why it’s not. By guiding you through a process and providing you with the tools to design a partner and staff compensation plan, Performance Is Everything will help you develop the plan that works for your firm.

Executive Compensation

Executive Compensation
Author: Gary Giroux
Publisher:
Total Pages: 0
Release: 2014-12-08
Genre: Compensation management
ISBN: 9781606498781

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The chief executive officer (CEO) of a corporation and her executive team are responsible for the management of the business and its continued financial success. This team is almost always highly compensated and the relative total compensation has mushroomed over time. Most of the compensation now is designed to be performance-based; but this structure leads to charges that it provides executives with incentives to manipulate short term corporate earnings and stock prices to serve their own compensation self interests. The book explores this premise and provides guidance into how such determinations are made. Three key points are emphasized in this book. First is the role that accounting and disclosure play in informing the process of determining executive compensation. Second is the recognition that executive compensation can affect corporate behavior in a variety of ways; and finally, there is the acknowledgement that executive compensation cannot be fully understood without one first becoming familiar with economic theory and empirical research related to compensation models. Because the rationale for executive compensation and the way it is viewed has changed over time, this book adopts a historical/chronological perspective. This perspective allows the book to make several observations about the state of executive compensation and how public disclosures about it have been demanded and have increased over time. The business culture and institutional framework for compensation of top executives has changed dramatically since the 1930s, with important ramifications. Types and amounts of executive pay have bounced up and down based on tax laws, regulatory changes and executive self-interest, as executives find new ways to be paid more. Yet research has shown that, despite some notable excesses, overall executive compensation is often more reasonable than recent perceptions would suggest.