SEC Fields Flood of Pay-Versus-Performance Accounting Queries

The SEC’s division that reviews corporate filings is trying to figure out how to publicly communicate answers to an onslaught of accounting questions on new rules mandating that companies disclose how their top executives get paid.

“We’re trying to get through those implementation questions as quick as we possibly can, so that way, the preparers will be able to actually provide these disclosures when they’re required to,” Lindsay McCord, chief accountant at the Securities and Exchange Commission’s Division of Corporation Finance, said Monday.

The SEC in August published long-awaited pay-versus-performance disclosure rules, which require companies to link a ...