S. 181 · 108th Congress
Stock Option Accounting Review Act
- Stage
- In committee
- Sponsor
- Carl Levin
- Introduced
- 2003-01-16
- Latest action
- 2003-01-16 · Introduced in Senate
Summary
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.