Uncategorized

As expected, last week The Financial Accounting Standards Board delivered its final statement on share-based payments, bringing stock options and other forms of equity-based compensation out of the footnotes and onto the balance sheet. The Board’s statement, officially dubbed Statement No. 123: Share-Based Payment, requires companies to begin expensing equity-based awards in the first annual […]

Proxies appear poised to join the ranks of all things “e,” making the process of preparing for an annual meeting cheaper, faster and easier for companies in the near future. At a Nov. 29 open meeting, the Securities and Exchange Commission voted to put out for public comment rules that would allow issuers to put […]

Companies looking to tap the capital markets have reason to rejoice. The Securities and Exchange Commission has approved changes to the Securities Act that should make that process faster, easier and less expensive. The reforms mark major changes to regulations dating back to the 1930s; The Securities Act of 1933 was the first federal law […]