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S. 181

BillFederalSenateIn Committee
Stock Option Accounting Review Act
About This Bill
Committee
Latest Action · January 16, 2003
Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. (text of measure as introduced: CR S1075)
Congress
108th (2003–2005)
Introduced
January 16, 2003
Cosponsors (1)
0D 1R
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Summary

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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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