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Option Fair Market Value – This May Be An Alternative That Reduces The Impact On Your Bottom Line
31/07/2006

Under IFRS, employee share options are required to be expensed at fair market value.Read more read more

Option Expensing Errors A Big Deal
31/07/2006

Recently an Australian mining company announced that it had undervalued the expense of executive and director share...Read more read more

Springloaded Options? We Thought You Would Never Ask
31/07/2006

Options backdating refers to the practice of selecting (in retrospect) the most advantageous or lowest share price...Read more read more

Where’s the passion? Latest on remuneration disclosure changes
04/09/2006

The latest from Australia’s Treasury indicates that the specific changes to Corporations Act s300A director and...Read more read more

Australian Companies’ Potential For Moving the Goal Posts With Executive Rewards – Directors Should Watch Out!
31/07/2006

Option backdating in Australia has, in our experience, been more commonly associated with administrative streamlining...Read more read more

Executive Loans For Oz Companies With US Ambitions – Forget It!
31/07/2006

Loan backed share plans have many advantages. The cost of the loan is tax deductible to the company. There is no FBT...Read more read more

Is There A Relationship Between CEO Share Ownership and Performance?
03/07/2006

In a prior article we summarised some of the possible consequences of requiring CEOs to own shares.Read more read more

Government Report Tells Investors to Amend Pay For Corporate Social Responsibility
03/07/2006

The parliamentary committee report looking at corporate social responsibility (CSR) in the wake of the James Hardie...Read more read more

The Problems With Relative TSR Performance Measures – Directors Should Watch For Risk
03/07/2006

Relative Total Shareholder Return was introduced to Australian public companies by one of our directors in the early...Read more read more

Remuneration Consultants – The Good, The Bad, And The Ugly
03/07/2006

At the risk of shooting ourselves in the foot, we thought it best to report recent research on consultant use and...Read more read more