PwC Reviews SEC Comments on Stock Compensation Disclosure
Public companies preparing stock compensation disclosure may wish to understand the areas of SEC focus and concern. PwC recently published an analysis of SEC staff comments related to employee stock compensation. According to PwC, 223 comments in this area were issued from September 2013 to September 2014 to a total of 101 companies. These comments focused primarily on MD&A and financial statement disclosure, and the most frequent comments related to disclosure of valuation considerations. The report includes specific SEC comments to consider. Read the PwC report.