Pay Ratio CDI: What You Need to Know

In an effort to clarify aspects of its original pay ratio guidance, the SEC released additional Compliance and Disclosure Interpretations (CDI) on October 18, 2016, with 5 questions and corresponding answers. Read the CDI, as well as our perspective on it, here.

For a comprehensive look at the original guidance from the SEC on pay ratio, pay vs. performance, and clawbacks, as well as ASC 718 updates from the FASB, see our Q&A Guide on New Regulations From the FASB and SEC.