In August 2022, the Securities and Exchange Commission (SEC) adopted amendments to its rules to require entities to disclose information about the relationship between executive compensationactually paid and the entity's financial performance. The rules implement a long-standing requirement mandated by the Dodd-Frank Act. This course provides an overview of the disclosures, how they were developed, and when entities need to apply the new requirements.
Learning Objectives
Upon completion of this course, you will be able to:
Recognize how executive compensationis adjusted to reflect actual compensation paid;
Identify disclosure requirements related to performance measures;
Recognize disclosure requirements not applicable to smaller reporting companies; and
Identify the effective date for the disclosure requirements.
Major Topics
Where Can I find the Disclosure Requirements
Measures of Performance
Final Amendments
Requirement to Disclose a Company- Selected Measure
effective Date & transaction Requirements
