Publication
Alerts
FASB Proposes Accounting Standards Update to Improve and Simplify Accounting for Stock Compensation under FASB ASC Topic 718
Alert | By Thomas Haines
On June 8, FASB released a proposed Accounting Standards Update on its narrow-scope fast-track project to improve and simplify accounting for stock compensation under FASB Accounting Standards Codification (ASC) Topic 718. The topics for improvement and simplification were identified based on…
SEC Proposes Pay-for-Performance Disclosure Rules
Alert | By Samantha Nussbaum, Louis Taormina
On April 29, nearly five years after the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the “Act”) was enacted, the SEC issued proposed rules as the next step in implementing Section 953(a) of the Act, the pay-for performance disclosure requirement.
Shareholder Engagement on Executive Compensation – A Primer on the Why, When, Who and How?
Alert | By Daniel Ryterband, Bindu Culas
On April 29, nearly five years after the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the “Act”) was enacted, the SEC issued proposed rules as the next step in implementing Section 953(a) of the Act, the pay-for performance disclosure requirement.
Amendment to Section 162(M) Regulations
Alert | By Samantha Nussbaum
On March 31, the Treasury Department and the IRS issued final amended regulations under Section 162(m) to clarify that (1) stock plans must provide individual limits; and (2) RSUs granted by IPO companies must be paid prior to the end of the special transition period.
FASB Continues Deliberations on Project to Improve and Simplify Accounting for Stock Compensation under FASB ASC Topic 718
Alert | By Thomas Haines
On February 4, FASB continued deliberations on its narrow-scope fast-track project to improve and simplify accounting for stock compensation under FASB Accounting Standards Codification Topic 718. The topics for improvement and simplification were identified based on…
