This study presents our analysis of the 2015 year-end assumptions and disclosures under ASC 715. New this year: we've added a look at companies changing their discount rate methodologies and those that are recognizing gains/losses immediately.
As the future of work rapidly approaches, organizations need to think about the world of work: what their world looks like now, what it will look like in the future and how to get there.
HR technology survey 2017 gives you the most up to date look at the digital transformation of the HR function.
Six years ago, two executives new to their jobs led the strategic transition that remade McGraw-Hill into S&P Global.
This study includes data and analysis of 100 companies, comprising Fortune 100 and other large and established companies, with a December 31 fiscal year-end.
New stock compensation guidance causes more volatility and unpredictability. Compensation design strategies may help.
This recorded webcast provides insights and survey highlights related to emerging trends and future benefits strategies as well as benchmark information.
Our survey is an industry leader in the study of what US-based employers are doing, and thinking of doing with their benefit programs, strategy and administration.
The American Health Care Act directly impacts employers, but it does not repeal all ACA employer-focused provisions.
Engaging talent during an Alliance or Joint Venture is important to achieving success. What should you consider?
The 2017 results highlight how employees define financial wellness and their polarizing views regarding the potential impact of government policies.
In this recorded webcast, our People Analytics team look at leading practices for taking action on predictive analytics.
8 ideas to ramp-up the number of job candidates with data science and analytics skills.
The Employee Engagement Landscape Study provides insight and direction to enable organizations to align employees and drive business outcomes.
In this recorded webcast, we look beyond proposed ACA modifications into the healthcare industry, and provide insight to employers on how to develop a strategy for attractive, sustainable benefit programs.
FASB guidance calls for more of pension and postretirement benefit costs to be shown as nonoperating income.
FASB issued standard on presenting net benefit cost. Service cost must be presented separate from other components.
As organizations continue to move up the “people analytics maturity curve”, the capability and appeal of using advanced statistical modeling techniques to predict who is likely to leave and why, is becoming more prevalent. However, creating statistical models to predict attrition risk is not enough. Models need to be robust and organizations must actually do something with the results from these models.
House Republicans released legislation that would repeal parts of the ACA, including the employer mandate penalties
We summarize the FASB’s new improvements to employee benefit plan master trust reporting.
Employers and the Future of the Affordable Care Act – Frequent Questions and Answers
Year-end employee benefits and compensation planning in light of possible tax reform
In this webcast, our specialists provide legislative and year-end tax accounting updates.
November 2016 Our Saratoga Human Capital Effectiveness Report findings indicate that HR is currently falling short in its efforts to drive value amid today's significant global change—despite its ability to stay on budget.
Over the past year, you’ve probably heard a lot about the gender pay gap in the news. The topic has dominated headlines and was a point of discussion at the World Economic Forum. Additionally, increased state and federal regulations have brought this issue to the forefront of CEO’s and Chief Human Resources Officer’s minds.
David Schmid
IFRS & US Standard Setting Leader, National Professional Services Group
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