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Heads Up: SEC Staff Issues Comment Letters on Executive Compensation Disclosures

Volume 14, Issue 18


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This issue of Heads Up summarizes recent comment letters from the SEC staff to the chief executive officers of registrants, which asked for more detail and clarification regarding the revised executive and director compensation disclosures in the registrants’ filings. The SEC staff has performed a comprehensive review of the first filings that include these revised disclosures and had comments on various topics, including performance targets, change of control, and Compensation Discussion and Analysis.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found on the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative accounting guidance. Updated every business day, Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.  Read more about Technical Library.

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