Being Public and Reporting
Accounting for Stock Compensation
This article moves beyond the basics of stock compensation (including stock options) and touches on the accounting complexities associated with stock compensation awards.
Acquisition Decision Making
Before you decide to acquire another company, be sure to carefully identify synergies and consider how to avoid your cognitive biases that could destroy value.
ASC 606 Adoption Considerations
The deadline to implement ASC 606 is coming quickly. Here are a few things to consider as you navigate the new revenue recognition standard.
ASC 842: Impacts and Practical Guidance for Lessees
This article explores and compares the old and new lease accounting standard. Learn how a lessee properly accounts for leases under the new leasing standard
Asset vs. Stock Acquisitions
Learn to understand the tax and economic differences between transaction structures for your next M&A negotiation.
Corporate Social Responsibility Initiatives
Corporate responsibility initiatives are an important part of modern-day business management. Learn in this article about common pitfalls and best practices to help improve the quality of your CSR initiatives.
Delisting and Deregistering – When and Why
Almost half of the small cap companies that go public are no longer public five years later. This article explains what can happen to public companies after the IPO, including the circumstances where companies may be delisted, or choose to deregister with the SEC.
Equity Compensation: Restricted Stock Units vs. Restricted Stock Awards
Before determining how to compensate employees, learn how restricted stock units and awards are accounted for and the tax implications for your business.
Guide to ESG reporting
ESG reporting can seem like a daunting task, but it doesn’t have to. Learn the basics in this article.
How to Explain a Stock Split to Employees
Stock splits can be a challenging thing to explain to employees. Find out more about how you can facilitate this conversation.
Insider Trading: Types, Consequences, & Avoidance
Education on the main forms of insider trading and their consequences can prove to be the best preventative tool for your company.
Key Performance Indicators
KPIs are powerful tools for measuring performance. Learn how to choose KPIs and report them in your MD&A.
Quarterly reporting is critical for public companies. Learn the requirements and best practices for efficient quarterly reporting in your S-1 and 10Q.
Regulation Fair Disclosure (Reg FD)
This article introduces Reg FD and summarizes industry professionals’ insights on how to make sure public companies are Reg FD complied.
Restatement Effect and Prevention
This article gives an overview of financial restatements, including types of restatements, public reactions, and methods to prevent them.
Seasoned Equity Offerings vs. Secondary Offerings
Learn the differences between a seasoned equity offering and secondary offering and how these differ from an IPO.
Segment Reporting Overview
This article will help your company identify reportable segments and prepare the proper disclosures related to operating segments.
Understand shareholder activism and learn how you can prepare for activism as a pre-IPO company.
Stock Options 101 (for Employees)
This article provides an easy-to-understand overview of how stock options work and why startups use them.
The Audit Committee
Understand the role of the audit committee and how to establish an effective committee.
The Negative Abnormal Performance of IPO Stocks
Some IPO stock prices have been shown to have negative abnormal performance. This article summarizes the research that has been done to explain this.
The New Pressures of a Public Company
The day of the IPO is only the beginning for a public company. After the IPO there are a variety of new pressures, requirements, regulations, and relationships that a public company needs to be aware of to be successful.
The Proxy Statement
The proxy statement, also known as DEF 14A, is a SEC mandated filing required for public companies that has a lot more information than many people realize.
A well-planned and economically supportable transfer pricing policy can have a large impact on a company’s profitability. Learn about the current issues and potential solutions for transfer pricing in our digital world.
Writing an Effective MD&A
An overview of the MD&A and 8 strategies to help you write a more effective one.