The Advisors' Blog

– Lynn Jokela

Not long ago, I blogged about some suggestions for shortening the CD&A so when someone says expand CD&A disclosure, it makes me wonder – ‘what else is there to say’?  As summarized in Deloitte’s highlights from a recent AICPA conference, Corp Fin Director Hinman noted that comp committees often take stock buybacks into consideration when setting executive comp but the CD&A might not include disclosure about the committee’s considerations.  So, he encouraged companies to consider expanding CD&A disclosure accordingly.