United States · Bill · S
S. 181 (108th)
Stock Option Accounting Review Act
Introduced
16 January 2003
Last action
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Status
Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. (text of measure as introduced: CR S1075)
Sponsors
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Subjects
Discovery layer
Source updated
18 August 2025
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.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 16 January 2003
Introduced in Senate (PDF)
Introduced in Senate · EN · 16 January 2003
Introduced in Senate
summary · EN · 16 January 2003
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/senate-bill/181
- Open data entity: https://api.congress.gov/v3/bill/108/s/181