S.1890: Stock Option Accounting Reform Act

About This Bill

  • This bill was introduced in the 108th Congress
  • This bill is primarily about taxation
  • Introduced Nov. 19, 2003
  • Latest Major Action Nov. 19, 2003

Bill Summary

Stock Option Accounting Reform Act - Amends the Securities Exchange Act of 1934 to require an issuer of registered securities to show as an expense in its mandatory annual report the fair value of all stock purchase options granted to certain of its senior executive officers after December 31, 2004. Exempts small business issuers from such requirement. Amends the Securities Act of 1933 to require reporting of: (1) stock option expenses as a...

(Source: Library of Congress)

Bill Actions

Date Description
Sponsor introductory remarks on measure.
Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.
Nov. 19, 2003

Introduced in the Senate by Michael B. Enzi (R-Wyo.)

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