There is one summary for S.181. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (01/16/2003)

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.