|
UK FSA’s amendments to the Remuneration Code presents opportunities for Australia
A consultation paper published by the UK’s Financial Services Authority (FSA) on 29 July 2010 proposes changes to its Remuneration Code that present... more
Australian Tax Office provides clarity for share units and share appreciation rights taxation
With unvested equity taxed at cessation of employment and share options taxed on vesting rather than exercise, more companies are implementing share u... more
Board remuneration committees may prefer deferral to clawback for governance and risk management
Even though the Productivity Commission report on executive remuneration made no recommendations on clawback, the Australian government’s 16 April 201... more
TSR testing – a board remuneration committee checklist
This past 18 months we have reviewed more long-term incentive plan TSR test outcomes and methods than we would have expected. We suspect that th... more
Corporate governance and exec pay provisions of new US law not already in Australia may find their way there
With the Dodd-Frank Wall Street Reform and Consumer Protection Act (“the Act") signed into law by President Obama on 21 July 2010, the US has finall... more
Just how wrong can you be? Now the AASB is examining the extent of uncertainty in equity plan expensing (plus a gross-up for super valuations)
Executives and directors often complain that the accounting expense attributed to some executive equity payments bears no reality to the value realise... more
CAMAC releases executive remuneration information paper – does the government really want to prescribe incentives?
Regular readers will recall that the Minister for Financial Services, Superannuation and Corporate Law, Mr Chris Bowen, has referred several aspects o... more
More Australian Taxation Office guidance on taxation of employee share schemes
During June 2010, the Australian Taxation Office (ATO) released several guidance notes for employers and employees on employee share scheme taxation.&... more
|
