Abstrak
The Third Edition of the Compensation Committee Handbook provides a comprehensive review of the issues facing compensation committees. It covers functional issues such as organizing, planning, and best practice tips as well as compliance advice on the implications of Sarbanes-Oxley and other regulations. New developments covered in the third edition include coverage of new SEC disclosure requirements for compensation committees, new GAAP rules on expensing of stock options and other stock based compensation, and new IRS regulations on stock-based compensation.