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Skadden Discusses New SEC Pay-Versus-Performance Compliance & Disclosure Interpretations

Reynolds Holding

On November 21, 2023, the staff of the Securities and Exchange Commission’s (SEC’s) Division of Corporation Finance issued eight new Compliance & Disclosure Interpretations (C&DIs), and revised two previously issued C&DIs, relating to the final pay-versus-performance (PVP) disclosure rules adopted last year. Answer: Yes.

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Financial Reporting in the COVID-19 Era for Accounting Professionals

ThomsonReuters

Do you have a shortage of working capital? Are you in compliance with requirements? Are you able to pay dividends or payments on lines of credit from suppliers? A decline in market capitalization is also a factor to consider when determining whether a triggering event for an impairment test has occurred.