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SEC Pay Versus Performance Disclosures - What You Need to Know (Course Id 2089)

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Author : Kelen Camehl, CPA, MBA
Course Length : Pages: 14 ||| Word Count: 6758 ||| Review Questions: 3 ||| Final Exam Questions: 5
CPE Credits : 1.0
IRS Credits : 0
Price : $12.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 2089

Description :

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. 

Usage Rank : 0
Release : 2022
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 15-Oct-2022
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 2089

Keywords : Accounting, Supplier, Finance, Programs, Need, Disclose, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • 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
Course Contents :

Chapter 1 - SEC Pay Versus Performance Disclosures - What You Need to Know

Course Learning Objectives

Course Overview

Introduction

How Did We Get Here?

Where Can I Find the Disclosure Requirements?

Executive Summary of New Disclosures

Executives Within Scope

Executive Compensation Actually Paid

Review Questions

Measures of Performance

Net Income Disclosures

Most Important Performance Measures

Requirement to Disclose a Company-Selected Measure

Time Period for Disclosures

What if an Entity Wants to Disclose More?

What About Smaller Reporting Companies

Effective Date & Transition Requirements

Review Questions

Glossary of Key Terms

CPE Accounting Course: https://www.cpethink.com/accounting-cpa-courses
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