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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 
[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." MORE >> |
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