Compensation Accounting Disclosures & Trends Self-Study Webinar (1.5 Hours)

Compensation Accounting Disclosures & Trends Self-Study Webinar (1.5 Hours)

CPE Credit: 1.5 Hours

Price: $99.00

NASBA Field of Study: Accounting

 

Overview

In this information-packed, self-study webinar from our highly rated SEC Conference, you’ll gain a top-to-bottom understanding of the latest compensation accounting disclosures and trends. Our team of top-level experts will go over executive compensation disclosures, compensation committees, Clawback policies and more. They will quickly get you up to speed with the latest proven compensation success strategies, so you can maximize the benefits to your company and avoid hidden pitfalls.
 

AGENDA HIGHLIGHTS


•  Say-on-Pay

•  Pay Ratio
   – Practical application of the rules
   – Issues in application
   – The Pay Ratio Rule
   – Pay ratio on the Board and Committee Agendas
   – Employee communications
   – Investor aspect—separate pay ratio from say-on-pay
   – Pay ratio statistics
   – Pay ratio year two issues

•  Clawback Policies
   – Adoption

   – Back in the spotlight: recent developments
   – Triggers for Clawback policy
   – Investors and shareholder

•  Hedging
   – Proxy advisors

•  Director Compensation

•  Proxy Season Updates

 

LEARNING OBJECTIVE  To provide financial professionals with an update on the key issues and regulations regarding compensation
accounting and disclosures that impact financial accounting and reporting.

PREREQUISITE  None.    ADVANCE PREPARATION  None.    PROGRAM LEVEL  Update.   NASBA FIELD OF STUDY  Accounting.
DELIVERY METHOD  Self-Study.

Speakers

SPEAKER


Aaron Briggs, Gibson Dunn

Detailed Learning Objectives

Identify the minimum threshold for shareholder compensation advisory voting under Rule 14a-21(a)

Identify those rules resulting in binding say-on-pay votes

Recognize the scope of the pay ratio rule

Recognize the methodology for calculating the annual compensation of the median compensated employee under the pay ratio rule

Recognize those circumstances under which the pay ratio rule permits a company to exempt non-U.S. employees

Identify the most common trigger for implementation of an entity’s internal clawback provisions

Identify the effectiveness of shareholder ratification as a defense against shareholder director compensation litigation