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SEC's Rules on Executive Compensation: Illuminating the Disclosure Requirements
The CPA Journal via The New York State Society of Certified Public Accountants Link to more items from this source
Aug. 7, 2007
Excerpt: The disclosures required under the previous rules did not adequately reflect how executive compensation packages have evolved and increased in complexity over time. The amended rules are intended to better disclose these new forms of compensation and provide sufficient flexibility to address additional forms and types of compensation as developed in the future.

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