Tag: Staff Accounting Bulletin (SAB) No. 120

Corp Finance News

SEC Staff Issues Accounting Guidance on “Spring-Loaded” Compensation Awards to Executives

The SEC staff released guidance for companies about how to properly recognize and disclose compensation cost for “spring-loaded awards” made to executives. Spring-loaded awards are share-based compensation arrangements where a company grants seclaw.com/glossary/stock/” data-gt-translate-attributes='[{“attribute”:”data-cmtooltip”, “format”:”html”}]’>stock options or other awards shortly before it announces market-moving information such as an earnings release with better-than-expected […]