Recent changes have put increased emphasis and scrutiny on organizations compensation disclosure statements. Gain a practical and current understanding of the Compensation Discussion and Analysis (CDA) section of the financial report and its many mandates, including the use of appropriate language, required tables, and the kinds of compensation that are required to be disclosed. After completing this session, you will be able to:
- Recognize the CDA disclosure requirements and the rules governing those disclosures.
- Identify the required option grant information.
- Identify the key CDA preparation steps.
- Recognize the seven CDA tables and the information that is included within.
- Recognize the disclosure requirements for related party transactions, corporate governance, and beneficial ownership.
- Identify the updated Compliance and Disclosure Interpretations (CDI’s) and pay ratio disclosures.