QAS Self-Study
Overview
CPE Credits
1 Credits: Accounting
Course 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.
Learning Objectives
Upon completion of this course, you will be able to:
- Recognize how executive compensationis adjusted to reflect actual compensation paid;
- Identify disclosure requirements related to performance measures;
- Recognize disclosure requirements not applicable to smaller reporting companies; and
- Identify the effective date for the disclosure requirements.
Course Specifics
|
Course ID 122307060 |
Revision Date November 8, 2022 |
Number of Pages 32 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen also remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has nearly 20 years of progressive finance and accounting experience. He …
SEC Pay Versus Performance Disclosures- What You Need to Know
$29.00 – $49.00
QAS Self-Study
Overview
CPE Credits
1 Credits: Accounting
Course 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.
Learning Objectives
Upon completion of this course, you will be able to:
- Recognize how executive compensationis adjusted to reflect actual compensation paid;
- Identify disclosure requirements related to performance measures;
- Recognize disclosure requirements not applicable to smaller reporting companies; and
- Identify the effective date for the disclosure requirements.
Course Specifics
|
Course ID 122307060 |
Revision Date November 8, 2022 |
Number of Pages 32 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen also remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has nearly 20 years of progressive finance and accounting experience. He …
SEC Pay Versus Performance Disclosures- What You Need to Know
$29.00 – $49.00