The Securities and Exchange Commission on 29 November issued new guidance on how companies should recognise and disclose compensation costs associated with spring-loaded awards — stock options or other awards granted to executives shortly before market-moving news is announced.
The US securities regulator advised companies to fully consider the impact that significant nonpublic news could have on the value of spring-loaded awards when measuring the related cost. The guidance is related to options
Read more on fnlondon.com