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ISS Releases Four Sets of FAQs, Glass Lewis Provides an Update, and FASB and IASB Make Certain Decisions Relevant to Equity Compensation Plans (PDF)
Morgan Lewis Link to more items from this source
[Guidance Overview]
Mar. 5, 2015

"ISS [has] issued additional frequently asked questions on 'Selected Topics,' which ... are effective for annual meetings after February 1, 2015.... Glass Lewis [has] announced ... certain 'enhancements' to performance metrics that it uses in its US and Canadian pay-for-performance models and its US equity plan model ... FASB [has] added to its agenda a project to improve and simplify accounting for stock compensation under FASB Accounting Standards Codification (ASC) 718.... [And IASB has] proposed changes to also address the classification of share-based payment transactions where a portion of the shares are withheld for taxes.... Each of these accounting developments is likely to have some impact on equity awards and/or equity compensation plans."

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