In August 2022, the Securities and Exchange Commission (SEC) adopted amendments to its rules to require entities to disclose information about the relationship between executive compensation actually paid and the entity’s financial performance. The rules implement a long-standing requirement mandated by the Dodd-Frank Act.
This course provides an overview of the disclosures, how they were developed, and when entities need to apply the new requirements.
Learning Objectives
- Recognize how executive compensation is adjusted to reflect actual compensation paid.
- Identify disclosure requirements related to performance measures.
- Recognize disclosure requirements not applicable to smaller reporting companies.
- Identify the effective date for the disclosure requirements.
Last updated/reviewed: August 11, 2023
- 1. Bookkeeping Basics – Case Study Scenario
- 2. SEC Climate-Related Disclosures – Overview (Text Based Course)
- 3. Fraud Risk - Complying with Minimum Audit Requirements
- 4. Passing Your Annual Financial Statement Audit - Part 2: An Ex-Auditor's Proven Strategies for Success
- 5. Accounting for Guarantees (Text Based Course)
- 6. Analyzing Whether to Add a New Location - Capital Budgeting
- 7. Equipment and Depreciation
- 8. Professional Skepticism - Creating a Mindset for Finding Fraud and Error
- 9. IFRS Financial Statement Presentation (IAS 1)
- 10. Preparing and Analyzing the Statement of Cash Flows
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Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.
Kelen CamehlCPA, MBA