Human resources

CEO Pay Ratio Rules - Turning Compliance into Insight webcast - October 14, 2015


The SEC adopted a final rule requiring many public companies to disclose the ratio of the CEO’s annual total compensation to the median annual total compensation of all employees. In this webcast we'll discuss complying with the CEO pay ratio disclosures, applying statistical sampling to derive a median employee, and utilizing the data collected to aid in the development and execution of workforce planning strategies.

2015 Global Equity Incentives Survey


PwC and the National Association of Stock Plan Professionals (NASPP) are pleased to release the 2015 Global Equity Incentives Survey (GEIS) Executive Summary. Our survey is one of the most comprehensive studies available on the design and administration of equity incentive compensation plans for multinational companies.

In brief: SEC adopts rule requiring CEO pay ratio disclosure


The SEC did not object to deconsolidation of a Venezuelan subsidiary due to currency restrictions and lack of control.

Pension/OPEB 2015 Assumption and disclosure survey


This survey presents our analysis of the 2014 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60 for 100 companies, comprising Fortune 100 and other large and established companies.

In brief: Dodd-Frank clawback rule: recovery of erroneously awarded compensation


PwC explains the key provisions of the Dodd Frank Clawback Rule proposed by the SEC and how it may impact your company.

SEC proposes rules on pay versus performance disclosures


SEC proposal requires many US registrants to disclose relationship between executive pay and financial performance.

FASB proposes changes to stock compensation accounting


FASB released proposed changes to improve accounting for stock compensation that if finalized will have a major impact.

The Latest in Compensation and Benefits Accounting - Emerging Topics in Stock-based Compensation - Webcast replay


The accounting and reporting guidance around benefits and compensation continues to evolve. In an effort to keep you apprised of the on-going changes and updates, we are pleased to invite you to watch a replay of our recorded quarterly webcast series, designed for corporate financial reporting and HR executives.

FASB eases benefit plan measurement date rules


FASB recently made amendments to retirement benefit accounting guidance to provide a practical expedient for employers when determining the benefit plan measurement date under ASC 715 in certain circumstances.

Trends in People Analytics - With excerpts from the 2015 PwC Saratoga Benchmarks


PwC’s Trends in People Analytics report highlights our recently published 2015 PwC Saratoga US benchmark data, as well as the implications for people analytics functions and key trends for consideration.