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AASB proposed changes to Earnings Per Share definition will impact incentive pay
03/10/2008

Proposed changes to the definition of earnings per share (EPS) in AASB 133 Earnings per Share are relevant to executive...Read more read more

A board remuneration committee checklist for the disclosure of performance targets
03/10/2008

Although Corporations Act S300A requires disclosure of performance requirements for incentive payments, it provides no...Read more read more

Global evaluation of remuneration reports
03/10/2008

ReportWatch is a global annual report monitoring service. Each year it publishes its annual report on annual reports.Read more read more

What the remuneration committee should expect of their external adviser – a checklist
01/09/2008

Section 189 of the Corporations Act, in effect, encourages directors to seek external expert opinion.Read more read more

Government revisions to temporary resident superannuation plans makes Australia more welcoming to foreign executives and skilled workers
01/09/2008

Following the receipt of almost fifty submissions from industry bodies and lobby groups during the consultation period,...Read more read more

Government clarification on employee share scheme tax changes in the budget– including changed election requirements for $1,000 tax exemption
01/09/2008

Readers will recall that the May 2008 Federal Budget included two measures affecting the tax treatment of shares or...Read more read more

High CEO turnover – outside CEO recruits deliver less than insiders
01/09/2008

The past year or so has witnessed the biggest exodus of Australian company CEOs for some time.Read more read more

Living in a land of harmony – payroll tax on employee share and option payments
01/09/2008

When the governments of Australia agree with the principle of harmonising laws, regulations and taxes watch out,...Read more read more

Excessive executive compensation legal action dropped
01/09/2008

In July, New York Attorney General Andrew M. Cuomo dropped his case challenging the nearly $190 million compensation...Read more read more

Guidelines for CEO termination and change in control payments
01/08/2008

Termination payments for Australian executives have featured extensively in the news recently.Read more read more