FINANCIAL ACCOUNTING STANDARDS BOARD

Bills and resolutions

Business and industry: require mandatory expensing of stock options granted to executive officers (see H.R. 3574), H12306 [21NO]

———review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options (see S. 181), S1068 [16JA]

Remarks in Senate

Business and industry: review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options (S. 181), S1074 [16JA]

Texts of

S. 181, Stock Option Accounting Review Act, S1075 [16JA]