FINANCIAL ACCOUNTING STANDARDS BOARD

Articles and editorials

Enron's Fall Fuels Push for Stock Option Law, S737 [13FE]

Bills and resolutions

Business and industry: review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options (see S. 2760), S7103 [19JY]

Government regulations: develop standards of financial accounting and reporting relative to the treatment of stock options (see H.R. 5147), H4872 [17JY]

———improve the setting of accounting standards (see H.R. 3970), H931 [14MR]

———preserve the integrity of the establishment of accounting standards (see H.R. 5058), H4325 [27JN]

Memorandums

Enron Corp., Contributions to the Financial Accounting Standards Board Trust Fund: David B. Duncan, Anderson (accounting and consulting company), S737 [13FE]

Remarks in House

Government regulations: develop standards of financial accounting and reporting relative to the treatment of stock options, E1466 [29JY]

———preserve the integrity of the establishment of accounting standards (H.R. 5058), H4537 [11JY]

Remarks in Senate

Business and industry: reform corporate auditing process, S8-S12 [23JA]

———review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options (S. 2760), S7104-S7106 [19JY]

Government regulations: issue report on financial accounting and reporting relative to the treatment of stock options, S10994 [14NO]

Statements

Treatment of Stock Options in Income Statements, S6631 [11JY]