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Financial Reporting Alert 21-4 — SEC issues Staff Accounting Bulletin on “spring-loaded” awards

Published on: 03 Dec 2021

This Financial Reporting Alert discusses SEC Staff Accounting Bulletin (SAB) No. 120, which (1) provides the SEC staff’s views on the measurement and disclosure of certain share-based payment awards granted when entities possess material nonpublic information (i.e., “spring-loaded” awards) and (2) revises SAB Topic No. 14, “Share-Based Payment.”


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