Regulacje i polityka gospodarcza · 29/12/2006

SEC Adopts Changes to Executive Compensation Disclosure Requirements

The Securities and Exchange Commission (SEC) has adopted interim final rules to update the disclosure requirements for executive and director compensation, focusing on the cost of stock awards and option awards. The changes, based on the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 123 (revised 2004), aim to provide more detailed information about the compensation cost of these awards.