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Prepare for the Impact of Four Accounting Rule Changes
Winston & Strawn LLP Link to more items from this source
Sept. 13, 2017

"[F]our recent changes in the accounting rules [may] have an impact on equity and other incentive compensation in the upcoming award and proxy season. The first two are well-known to executive compensation professionals. The second two do not directly relate to equity compensation, but could affect the financial performance metrics for outstanding grants and future grants, especially those with performance periods that include the 2017 fiscal year[.]"

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