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United States · Bill · S

S. 2760 (107th)

Stock Option Fairness and Accountability Act

referredUnited States· United States Congress· EN

Introduced

19 July 2002

Last action

Status

Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.

Sponsors

Subjects

Discovery layer

Source updated

19 August 2025

Summary

Stock Option Fairness and Accountability Act - Instructs the Securities and Exchange Commission to analyze, and report recommendations to certain congressional committees on, the accounting treatment of stock options including: (1) the adequacy of current disclosure requirements to investors and shareholders on stock options; (2) the adequacy of corporate governance requirements, including shareholder approval of stock option plans; and (3) the accuracy of available stock option pricing models.

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Documents

3 official files

Introduced in Senate (text)

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Sources

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