SEC Feedback on Executive Compensation Disclosures: 'Where's the Analysis?'
This Oct. 16, 2007 edition of Heads-Up, prepared by Lisa Delfini and Jeff Minick of Deloitte & Touche LLP's Audit and Enterprise Risk Services, asks the question, "where's the analysis?" indicating that the SEC is now providing feedback to compensation disclosures.
The SEC indicated that Compensation Discussion and Analysis (CD&A) should focus more on analyzing material principles and important factors influencing the registrant's executive compensation policies and decisions. Read the full report here.