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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 : |
Securities and Exchange Commission (SEC) Defined, How It Works
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 22-Dec-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
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| 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 |
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