Global Tax and Regulatory Update: September 2018

The new EU Prospectus Regulation (EUPR) came into force on July 20, 2018 and will apply fully as of July 21, 2019. The Regulation replaces the EU Prospectus Directive (EUPD) and contains new prospectus exemptions for offers made under employee share plans from 2019.  However, changes to existing exemptions are...

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Global Regulatory & Tax Update: June 2018

The legal requirement for the contribution of employee in private sector born after 1973 will be as follows as from July 1, 2018: 5 per cent of their monthly wage if it is under AMD 500,000 or 10 per cent of their monthly wage less AMD 25,000 if their monthly earnings are AMD...

IPO Journey Workbook: Your Map to Success

The IPO team is comprised of diverse contributors from across your organization — from the Board of Directors to Finance and HR — and each has a unique set of responsibilities. Check out our IPO Journey Workbook for a complete work-back schedule for each role in the trek to the summit, and how everyone needs to work together toward the common goal....

What Is ASC 718?

For folks who are new to equity compensation, accounting for the expense associated with equity compensation awards can be daunting, especially to those of us without a background in finance. This article will help privately-held companies determine if they should be expensing their equity compensation awards. ASC stands for Accounting...

What Is a Restricted Stock​ Unit? A Primer for the Uninitiated

Companies on the IPO track that have historically only awarded stock options tend to become interested in restricted stock units (RSUs) as the IPO date nears. In this article, we shed light on full value awards and how they differ from options. This information is also useful to anyone new...

PitchBook Venture Monitor Q4 2017

  The fourth quarter of 2017 bookended the year as the third consecutive quarter with more than $20 billion deployed into US venture-backed companies, and marked the close of a strong year of investment that surpassed $80 billion annually for the first me since the dot-com era. Investors deployed $23.75...