A look at stock-based remuneration
Stock options are not really as complicated as one may think. In many cases, the challenge associated with the reporting of these benefits comes down to how the information is communicated to the payroll department.
Occasional Contributors
6 minutes read
May 26, 2014
No perfect attendance bonus to employee on workers’ compensation leave of absence
Managing absenteeism and dealing with the associated costs are among the most difficult things employers face. Accordingly, many employers try to incentivize employees to improve their attendance by providing bonuses based on meeting attendance thresholds. Seems simple enough. However, what if an employee is off work on a disability leave? That employee is off work through no fault of his/her own yet otherwise had perfect attendance. Should such an employee be able to claim the attendance bonus?
McCarthy Tétrault LLP
Internal control system: How is your accountability?
In COSO’s updated Internal Control – Integrated Framework, one of the 17 principles they present is that the organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives. Have you considered how your control system enforces accountability?
Jeffrey Sherman, MBA, FCPA, FCA