Jun 08, 2015
From the Financial Reporting View
This edition of Defining Issues reports that the SEC recently proposed rules that would require companies to disclose in a clear manner the relationship between executive compensation paid and the companies’ financial performance. The proposed disclosures would be required in proxy or information statements that require executive compensation disclosures. They would not be required for emerging growth companies, foreign private issuers, and registered investment companies. However, they would apply to smaller reporting companies.