News & Analysis as of

Equity Compensation Financial Statements

BCLP

Don’t Forget Accounting Rules When Accelerating Vesting of Stock-Based Awards

BCLP on

Last month, the SEC settled charges against Celsius Holdings, Inc. for allegedly improper accounting when it modified equity compensation awards for six departing employees and retiring directors. The errors caused allegedly...more

Troutman Pepper Locke

SEC Proposes Changes to Equity Compensation Rules

Troutman Pepper Locke on

The Securities and Exchange Commission, on November 24, 2020, proposed changes to the rules and forms that are used for compensatory securities offerings by both private and public companies. If adopted, the changes should...more

Womble Bond Dickinson

SEC Adopts Final Rules to Update and Simplify Disclosure Requirements

Womble Bond Dickinson on

The U.S. Securities and Exchange Commission (SEC) has adopted final rules to eliminate redundant, duplicative, overlapping, outdated, or superseded disclosure requirements. These rules, adopted more than two years after the...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Solicits Comment on Modernizing the Rules and Forms for Stock-Based Compensation

On July 18, 2018, the Securities and Exchange Commission (SEC) issued a concept release soliciting public comment on ways to modernize Rule 701 and Form S-8 of the Securities Act of 1933 to account for recent developments...more

Brownstein Hyatt Farber Schreck

New SEC Guidance on Safeguards to Protect Information Delivered to Holders of Securities Issued under Compensation Plans

On Nov. 6, 2017, the Securities and Exchange Commission (the “SEC”) provided guidance on the use of safeguards to protect financial statements and other sensitive information delivered to holders of securities issued under...more

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