Disclosure, valuation, and accounting related to employee stock compensation are complex areas that continue to be a focus for the SEC staff.
PwC has prepared this publication to assist companies in identifying and understanding the SEC staff’s current focus areas related to stock compensation.
This publication includes an analysis of all comments made by the SEC staff to registrants published on the SEC’s website between July 1, 2015 and June 30, 2016 related to employee stock compensation. We identified 90 comments related to stock compensation issued during that period, to a total of 50 companies.
We hope you find this latest edition of our annual publication of SEC comment letter trends related to employee stock compensation to be a useful reference tool as you prepare your annual and quarterly reports and if you are in the process of preparing for an initial public offering