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Text of SEC Interim Final Rules on Executive Compensation Disclosure (PDF)
U.S. Securities and Exchange Commission [SEC] Link to more items from this source
Dec. 29, 2006
14 pages. Excerpt: The amendments to Item 402 of Regulations S–K and S–B revise Summary Compensation Table and Director Compensation Table disclosure with respect to stock awards and option awards to provide disclosure of the compensation cost of awards over the requisite service period .... The revised disclosure replaces disclosure in the Summary Compensation Table and Director Compensation Table of the aggregate grant date fair value of awards computed in accordance with FAS 123R.

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