FINANCIAL ACCOUNTING STANDARDS BOARD

Amendments

Business and industry: require mandatory expensing of stock options granted to executive officers (H.R. 3574), H6011, H6012, H6013, H6014, H6016 [20JY]

Articles and editorials

Fuzzy Math and Stock Options, S8486 [20JY]

Bills and resolutions

Business and industry: require mandatory expensing of stock options granted to executive officers (H.R. 3574), consideration (see H. Res. 725), H5982 [19JY]

Independence and integrity: maintain (see S. Res. 412), S8474 [20JY]

Lists

Comments by financial experts opposing H.R. 3574, Stock Option Accounting Reform Act, H6009 [20JY]

Remarks in House

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

———preserve integrity in establishing accounting standards, H6016-H6019 [20JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), H5958 [19JY], H6001-H6022 [20JY], H6446 [21JY], E1443 [21JY], E1487 [22JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), amendment process, H5167 [6JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), consideration (H. Res. 725), H5991-H5998 [20JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), corrections in engrossment, H6022 [20JY]

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

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

Remarks in Senate

Independence and integrity: maintain (S. Res. 412), S8485 [20JY]

Reports filed

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

Stock Option Accounting Reform Act: Committee on Financial Services (House) (H.R. 3574) (H. Rept. 108-609), H5907 [15JY]

Texts of

H. Res. 725, consideration of H.R. 3574, Stock Option Accounting Reform Act, H5991 [20JY]

H.R. 3574, Stock Option Accounting Reform Act, H6011 [20JY]

S. Res. 412, maintain independence and integrity, S8485 [20JY]