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S. 181 · 108th Congress

Stock Option Accounting Review Act

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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

CLD LevinSponsor
1 cosponsor · 1 R

1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

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.

What it does: CRS summary · Introduced in Senate · Jan 16, 2003
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.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Stock Option Accounting Review Act

Latest action (Jan 16, 2003): Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. (text of measure as introduced: CR S1075)

Policy area: Finance and Financial Sector · Origin: Senate · Introduced: Jan 16, 2003

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.