ISS has commenced its 2016 proxy voting policy survey. Some of the issues ISS seeks comment on include:
- Is it appropriate to use non-GAAP or adjusted GAAP metrics for compensation programs?
- What types of equity...more
Generally accepted accounting principles, or GAAP, presumes continuation of a reporting entity as a going concern as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent....more
Craig M. Lewis, Chief Economist and Director, Division of Risk, Strategy, and Financial Innovation, U.S. Securities & Exchange Commission, described the SEC’s “Accounting Quality Model,” or AQM. This model is being designed...more