S. 181 — Stock Option Accounting Review Act

Summary

Stock Option Accounting Review Act - Amends the Sarbanes-Oxley Act of 2002 to direct the Financial Accounting Standards Board to: (1) review the accounting treatment of employee stock options; and (2) within one year after the enactment of this Act, adopt an appropriate generally accepted accounting principle for the treatment of such options.

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Legislative Actions

2003-01-16
Introduced in Senate
2003-01-16
Sponsor introductory remarks on measure. (CR S1073-1075)
2003-01-16
Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. (text of measure as introduced: CR S1075)

Stock Option Accounting Review Act

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Summary

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