Covers disclosure issues related to stock option and other equity-based compensation plans

Rule

• Equity compensation plan disclosure
• Tabular disclosures required in
  annual report or proxy statement

• Showing number and weighted-average exercise price
  of outstanding options
• Number available for future issuance

SEC summary

SEC Releases

• Final release 33-8048 2001
• Proposal release 33-7944 2001
• Comment letters

ABA no-action letter 2004
Provides SEC FAQs

Rule

Equity Compensation Accounting

S-K Index