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SEC Interpretive Guidance on Executive and Director Compensation Disclosure Rules (PDF)
FW Cook 
[Guidance Overview] Mar. 17, 2010 8 pages. Excerpt: The guidance has been updated several times over the years, with the most recent updates occurring during the first quarter of 2010. The guidance is in the form of questions and answers of general applicability to the disclosure rules, as well as interpretive responses regarding particular situations. The guidance replaces staff interpretations issued in previous years, and is drafted in a manner that facilitates periodic future updates. The interpretative guidance is briefly summarized [in the target document] with the most recent 2010 guidance presented in italics. MORE >> |
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