Stock Compensation Disclosures: Linking Theory, Rules, and Best Practices

Equity compensation requires extensive disclosure. Across annual and quarterly financial reports, current reports (8-Ks), and the proxy statement, these disclosures tell stories about numerous aspects of an award from the grant date through the final settlement date.

Join us as we unpack key disclosure guidance and help you avoid the most common missteps. In this webcast, we’ll talk about:

• The universe of FASB and SEC guidelines on disclosure
• How these requirements compare to the needs of investors and other stakeholders
• Specific pitfalls for complex performance-based awards
• When and how to disclose equity award modifications
• Noteworthy granting decisions that merit 8-K disclosure
• Matters of judgment versus rule specificity
• Disclosure elements with the highest risk of misstatement

We’ll also discuss how best-in-class companies build and maintain robust processes that avoid fire drills and deliver consistent compliance with the various FASB and SEC rules governing disclosure. Don’t miss this primer on all things disclosure ahead of year-end and proxy season.

CPE Credits: 1.0 (available to live webcast attendees)
Field of Study: Accounting
Program Level: Overview
Additional CPE details