SEC amends new executive compensation disclosure rules, effective immediately
The Securities and Exchange Commission on December 22, 2006, adopted an amendment, in the form of an interim final rule, to the executive and director compensation disclosure rules adopted on July 26, 2006. The Amendment changes how companies must report stock and option awards in the Summary Compen...
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| Veröffentlicht in: | Banking & Financial Services Policy Report 2007-02, Vol.26 (2), p.1 |
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| container_title | Banking & Financial Services Policy Report |
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| creator | Carleen, Donald P Lewis, Jonathan F Rothenberg, Laraine |
| description | The Securities and Exchange Commission on December 22, 2006, adopted an amendment, in the form of an interim final rule, to the executive and director compensation disclosure rules adopted on July 26, 2006. The Amendment changes how companies must report stock and option awards in the Summary Compensation Table, the related Grants of Plan-Based Awards Table, and the Director Compensation Table by conforming the timing of the disclosure of these awards to the reporting practices for financial statements under the Financial Accounting Standards Board Statement of Financial Accounting Standards No. 123 (revised 2004) (FAS 123R). Since the SEC issued the Amendment as an interim final rule, it is effective immediately upon publication in the Federal Register and therefore will be in effect for the 2007 proxy season. However, the SEC is soliciting comments for a 30-day period following publication and will make further changes to the Amendment if it deems it necessary. |
| format | Article |
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The Amendment changes how companies must report stock and option awards in the Summary Compensation Table, the related Grants of Plan-Based Awards Table, and the Director Compensation Table by conforming the timing of the disclosure of these awards to the reporting practices for financial statements under the Financial Accounting Standards Board Statement of Financial Accounting Standards No. 123 (revised 2004) (FAS 123R). Since the SEC issued the Amendment as an interim final rule, it is effective immediately upon publication in the Federal Register and therefore will be in effect for the 2007 proxy season. However, the SEC is soliciting comments for a 30-day period following publication and will make further changes to the Amendment if it deems it necessary.</description><identifier>ISSN: 1530-499X</identifier><language>eng</language><publisher>Gaithersburg: Aspen Publishers, Inc</publisher><subject>Amendments ; Boards of directors ; Compensation and benefits ; Disclosure ; Disclosure (Securities law) ; Employee benefits ; Employment ; Equity ; Equity funds ; Equity participations ; Executive compensation ; Executives ; Fair value ; Financial accounting standards ; Financial disclosure ; Financial statements ; Grants ; Independent regulatory commissions ; Laws, regulations and rules ; Liability ; Related party transactions ; SEC regulations ; SFAS 123 ; Stock options ; Stock rights ; Wages & salaries</subject><ispartof>Banking & Financial Services Policy Report, 2007-02, Vol.26 (2), p.1</ispartof><rights>COPYRIGHT 2007 Aspen Publishers, Inc.</rights><rights>Copyright Aspen Publishers, Inc. 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The Amendment changes how companies must report stock and option awards in the Summary Compensation Table, the related Grants of Plan-Based Awards Table, and the Director Compensation Table by conforming the timing of the disclosure of these awards to the reporting practices for financial statements under the Financial Accounting Standards Board Statement of Financial Accounting Standards No. 123 (revised 2004) (FAS 123R). Since the SEC issued the Amendment as an interim final rule, it is effective immediately upon publication in the Federal Register and therefore will be in effect for the 2007 proxy season. 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Lewis, Jonathan F ; Rothenberg, Laraine</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-g647-3a840aecf003b0d84ccbeb266a4cdc60283b1fcb1ebaeed31fe7b763870972d3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2007</creationdate><topic>Amendments</topic><topic>Boards of directors</topic><topic>Compensation and benefits</topic><topic>Disclosure</topic><topic>Disclosure (Securities law)</topic><topic>Employee benefits</topic><topic>Employment</topic><topic>Equity</topic><topic>Equity funds</topic><topic>Equity participations</topic><topic>Executive compensation</topic><topic>Executives</topic><topic>Fair value</topic><topic>Financial accounting standards</topic><topic>Financial disclosure</topic><topic>Financial statements</topic><topic>Grants</topic><topic>Independent regulatory commissions</topic><topic>Laws, regulations and rules</topic><topic>Liability</topic><topic>Related party transactions</topic><topic>SEC regulations</topic><topic>SFAS 123</topic><topic>Stock options</topic><topic>Stock rights</topic><topic>Wages & salaries</topic><toplevel>online_resources</toplevel><creatorcontrib>Carleen, Donald P</creatorcontrib><creatorcontrib>Lewis, Jonathan F</creatorcontrib><creatorcontrib>Rothenberg, Laraine</creatorcontrib><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ProQuest Central UK/Ireland</collection><collection>Accounting, Tax & Banking Collection</collection><collection>ProQuest Central</collection><collection>Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>ProQuest Business Collection</collection><collection>Banking Information Database</collection><collection>ProQuest One Business</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central Basic</collection><collection>SIRS Editorial</collection><jtitle>Banking & Financial Services Policy Report</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Carleen, Donald P</au><au>Lewis, Jonathan F</au><au>Rothenberg, Laraine</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>SEC amends new executive compensation disclosure rules, effective immediately</atitle><jtitle>Banking & Financial Services Policy Report</jtitle><date>2007-02-01</date><risdate>2007</risdate><volume>26</volume><issue>2</issue><spage>1</spage><pages>1-</pages><issn>1530-499X</issn><abstract>The Securities and Exchange Commission on December 22, 2006, adopted an amendment, in the form of an interim final rule, to the executive and director compensation disclosure rules adopted on July 26, 2006. The Amendment changes how companies must report stock and option awards in the Summary Compensation Table, the related Grants of Plan-Based Awards Table, and the Director Compensation Table by conforming the timing of the disclosure of these awards to the reporting practices for financial statements under the Financial Accounting Standards Board Statement of Financial Accounting Standards No. 123 (revised 2004) (FAS 123R). Since the SEC issued the Amendment as an interim final rule, it is effective immediately upon publication in the Federal Register and therefore will be in effect for the 2007 proxy season. However, the SEC is soliciting comments for a 30-day period following publication and will make further changes to the Amendment if it deems it necessary.</abstract><cop>Gaithersburg</cop><pub>Aspen Publishers, Inc</pub></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 1530-499X |
| ispartof | Banking & Financial Services Policy Report, 2007-02, Vol.26 (2), p.1 |
| issn | 1530-499X |
| language | eng |
| recordid | cdi_proquest_reports_210141787 |
| source | Business Source Complete |
| subjects | Amendments Boards of directors Compensation and benefits Disclosure Disclosure (Securities law) Employee benefits Employment Equity Equity funds Equity participations Executive compensation Executives Fair value Financial accounting standards Financial disclosure Financial statements Grants Independent regulatory commissions Laws, regulations and rules Liability Related party transactions SEC regulations SFAS 123 Stock options Stock rights Wages & salaries |
| title | SEC amends new executive compensation disclosure rules, effective immediately |
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