Issue Brief Posted on: 5/12/2016
Q&A on New Regulations From the FASB and SEC
The FASB and SEC have released a flurry of proposed and final regulatory changes. These include updates related to ASC 718, clawback provisions, and disclosures of CEO pay ratio and pay vs. performance. Adjusting to these developments is one of the biggest challenges that finance, accounting, and compensation professionals will face.
To help, we’ve prepared this executive’s guide to new regulations on stock-based compensation. In it, you’ll find at-a-glance views of what you need to know right now. You’ll also get answers to the most common questions about how these updates will affect the 10-K, the proxy, the compensation committee, finance and accounting processes, and more.