Incentive Compensation Clawback, SEC’s New Promulgation
Total Credits: 1.0 including 1.0 Accounting - Technical
- Average Rating:
- Not yet rated
- Categories:
- Accounting and Auditing | Management Services
- Faculty:
- Josef Rashty
- Course Levels:
- Basic
- License:
- Never expires.
Description
CPE Article: Incentive Compensation Clawback, SEC’s New Promulgation
By Josef Rashty
Curriculum: Accounting and auditing; management
Level: Basic
Designed For: CPAs in industry and public practice
Objectives: To provide a summary of the new SEC promulgation for incentive compensation clawback rules and describe the accounting implications of 17 CFR §240.10D-1, Listing Standards Relating to Recovery of Erroneously Awarded Compensation.
Key Topics: Clawback policies; executive officers who are subject to clawback; incentive compensation and financial measures; financial statements subject to restatement; tax implications; and changes and corrections identified in ASC 250.
Prerequisites: None
Advanced Preparation: None
Course Materials
| CPE: Incentive Compensation Clawback, SEC’s New Promulgation (258.3 KB) | 5 Pages | Available after Purchase |