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Companies report fluctuations in revenue and expenses over time in a way that makes the earnings growth look steady across quarters.April 17
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Canada is reining in a tax break on employee stock options by introducing a cap that it expects will impact executives of major, established companies.March 20
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The deferral may not be available to executives, highly compensated officers and those owning 1 percent or more of a corporation’s stock.December 7
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The death of an appeals court judge is throwing open a high-profile tax case once again.August 8
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Silicon Valley’s favorite compensation strategy — paying top employees in stock rather than cash — just got more expensive.August 2
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The justices reversed an appeals court ruling on what constitutes “money remuneration.”June 27
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The Financial Accounting Standards Board hopes to improve the financial reporting for stock compensation.June 20
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The accounting practices associated with share-based compensation have evolved from the ridiculous to the barely sensible.June 7
President, CFO and chief portfolio managerBastiat Capital
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Startups and venture capitalists rarely get worked up over laws before they pass, but the tax plan currently winding its way through Congress is causing an uproar in Silicon Valley.November 14
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The Financial Accounting Standards Board has released an accounting standards update containing guidance on which changes to the terms or conditions of a share-based payment award require companies to apply modification accounting.May 10
