STOCK OPTION ACCOUNTING REFORM ACT

Amendments

Enact (H.R. 3574), H6011, H6012, H6013, H6014, H6016 [20JY]

Bills and resolutions

Enact (H.R. 3574): consideration (see H. Res. 725), H5982 [19JY]

Lists

Comments by financial experts opposing H.R. 3574, provisions, H6009 [20JY]

Remarks in House

Business and industry: allow voluntary expensing of stock options in certain filings required under securities laws, H6012, H6013 [20JY]

———requirements relative to assumption of zero volatility in calculating stock option values for certain top executives, H6013, H6014 [20JY]

Enact (H.R. 3574), H5958 [19JY], H6001-H6022 [20JY], H6446 [21JY], E1443 [21JY], E1487 [22JY]

———amendment process, H5167 [6JY]

———consideration (H. Res. 725), H5991-H5998 [20JY]

———corrections in engrossment, H6022 [20JY]

Financial Accounting Standards Board: preserve integrity in establishing accounting standards, H6016-H6019 [20JY]

SEC: preserve authority to establish accounting principles and standards, H6014-H6016 [20JY]

Remarks in Senate

Enact (S. 1890), S3562 [1AP]

Reports filed

Consideration of H.R. 3574, Provisions: Committee on Rules (House) (H. Res. 725) (H. Rept. 108-616), H5982 [19JY]

Provisions: Committee on Financial Services (House) (H.R. 3574) (H. Rept. 108-609), H5907 [15JY]

Texts of

H. Res. 275, consideration of H.R. 3574, provisions, H5991 [20JY]

H.R. 3574, provisions, H6011 [20JY]