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InternetNews July 20, 2004 Roy Mark	House Votes to Block Stock Option Expensing The U.S. House of Representatives approved legislation supported by the tech industry to pre-empt a proposed federal accounting regulation calling for corporations to deduct the cost of all employee stock options from their profits.
The Motley Fool October 14, 2004 Bill Mann	Stock Options: Pause to Reload The FASB delays stock option expensing by six months. That's just more time for Big Tech to lobby.
CFO August 1, 2007 Kate O'Sullivan	The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before.
CFO October 1, 2003	Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.
CFO	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
The Motley Fool March 31, 2004 Bill Mann	FASB: Ready to Rumble The Financial Accounting Standards Board announces it intends to require companies to expense stock options.
The Motley Fool September 15, 2004 Bill Mann	Exhausting Every Option The International Employee Stock Option Coalition, a high tech industry lobbying group in Washington D.C., plays its latest gambit on trying to de-claw options expensing.
IndustryWeek May 1, 2004 John S. McClenahen	FASB Options Rule Draws Rants, Raves Manufacturing and tech trade associations attack the FASB proposed rule changes for booking stock options and other share-based payments.
CFO May 1, 2003 Arthur Levitt	You Are the Guardians Former SEC chairman Arthur Levitt offers some pointed advice on how to restore confidence in corporate accounting.
CFO August 1, 2003 Julia Homer	Days of Future Past A year after the passage of Sarbanes-Oxley, Congress has proposed a bill that undercuts the intent of the legislation.
InternetNews October 7, 2004 Roy Mark	Congress Still Hot on Tech Agenda The House and Senate are battling to session's end on new Internet access tax moratorium and blocking stock option expensing.
InternetNews March 10, 2005 Roy Mark	Senate: Stock Option Expensing Likely Tech industry claims new accounting rules will hurt profits and cripple employee incentives.
InternetNews April 18, 2005 Roy Mark	Senator Backs Tech on Stock Options Legislator feels stock options shouldn't be expensed at all.
CFO February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
Entrepreneur August 2004 Stephen Barlas	Out of Sight Stock options can stay off your balance sheet--for now. The Stock Option Accounting Reform Act seeks an economic impact study and provisions for small businesses.
CFO April 1, 2009 Leibs & Leone	The Blame Game Goes into Overtime The debate over the fairness and value of fair-value accounting intensified last month as lawmakers took accounting rule-setters to task for the role that fair value has allegedly played in the current economic crisis.
The Motley Fool September 3, 2004 Chris Mallon	Optional No Longer Expense-free option grants are a thing of the past, thanks to the Financial Accounting Standards Board's (FASB) new rule.
The Motley Fool March 17, 2004 Bill Mann	The Best Stock Options Model Are there perfect ways to value stock options? No. But anything is better than this. What's the sign that the Financial Accounting Standards Board is thinking about requiring stock options to be expensed? Lots of trips to Washington by Silicon Valley executives, and pre-emptive bills in Congress. Certainly, someone up there recognizes that accounting is best left to accountants.
The Motley Fool December 28, 2004 Jim Schoettler	Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position.
CFO January 1, 2008 Sarah Johnson	Long Live the King? As international accounting standards close in on GAAP, the U.S. standard-setter considers its mortality.
The Motley Fool September 17, 2004 Seth Jayson	Boxer Begs Bush to Back Bum Bill Members of California's congressional team make one last effort to look good for the tech industry back home.
CFO September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
CFO August 1, 2002 Andrew Osterland	Pay for Nonperformance? Executive compensation practices won't change until accounting rules for options are fixed.
Knowledge@Wharton	New Ways to Retain and Reward Employees (Hint: We're Not Talking Stock Options) A handful of technology companies are heading in alternative directions when it comes to giving employees incentives to stay and perform well.
CFO February 1, 2003 Abe de Ramos	Standards Bearer The chairman of the IASC, Paul Volcker, shares some caustic comments on stock options, corporate boards, and the relative merits of GAAP.
Real Estate Portfolio Special Issue 2005 Yungmann & Agarwal	One World, One GAAP Global businesses and international investors are increasingly demanding accounting information that they can understand when running businesses and making investment decisions on a worldwide basis.
CFO January 1, 2009 Alix Stuart	Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.
The Motley Fool July 22, 2004 Bill Mann	House Meddles in FASB Matters The House of Representatives moves to block the independence of America's top accountants.
CFO April 1, 2008 Alan Rappeport	One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications.
CFO	What Must Be Done? The experts weigh in on how to prevent future Enrons...
Knowledge@Wharton	You Say IASB, I Say FASB, You Say... A description of efforts to harmonize U.S. and international accounting standards, and shifts in the accounting profession caused by recent scandals.
The Motley Fool April 2, 2004 Bill Mann	Intel's Red Herring Intel CEO spells doom and gloom if option expensing is mandatory. Please.
The Motley Fool June 25, 2004 Bill Mann	Valley's Intellectual Bankruptcy Yesterday, the Financial Accounting Standards Board held a contentious roundtable in Palo Alto, Calif., to discuss FASB's standing proposal to require American companies to treat stock options granted to employees as an expense.
CFO November 1, 2011 David M. Katz	FASB as Private-Company Standards-Setter? A proposed new council would report to FASB, an idea at odds with another recent high-level recommendation.
CFO October 1, 2007 Michelle Leder	Rewriting the Rules Everything you thought you knew about accounting is about to change. Is there any reason to smile? This is the third of a three-part series examining the state of accounting five years after passage of the Sarbanes-Oxley Act.
Entrepreneur November 2002 C.J. Prince	There's No Hiding It All the cool companies are expensing their options. Can your business survive without that extra earnings padding?
CFO Tim Reason	On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business...
CFO February 1, 2003 Julia Homer	Rule-makers The stage is set for a major shift in accounting practice.
CFO October 1, 2010 Leone & Stuart	Keeping Cool on the Hot Seat Departing Financial Accounting Standards Board chairman Robert Herz takes a look back at his tenure.
CFO September 1, 2008 Tim Reason	International Accounting Standards Board Chairman Sir David Tweedie The overseer of a coming accounting revolution opines on U.S. companies' inevitable, eventual shift to IFRS.
BusinessWeek April 26, 2004	How Expensive Will Expensing Options Be? A talk with accounting expert Pat McConnell on the impact of stock options on earnings
Knowledge@Wharton	Tangible Agitation Over a Proposal on Intangible Assets Beefing up the disclosure of intangible assets would potentially yield greater transparency, enabling the investment communities to make better decisions about their capital. Should companies be required to disclosure information about their intangible assets to investors?
CFO September 1, 2006 Alix Nyberg Stuart	Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away?
BusinessWeek December 9, 2010 Yalman Onaran	An International Spat Over Bank Bookkeeping A dispute between the U.S. and international accounting standards boards is holding up a global agreement.
The Motley Fool March 17, 2005 Seth Jayson	Options: The Choice of Californians and Crooks As we count down to stock option expensing time, expect to hear a lot of whining from options-happy CEOs. Remember, our stock markets depend on confidence in the clarity and accuracy of our firms' earnings reports.
BusinessWeek March 1, 2004 Louis Lavelle	Options: A Modest Proposal Why not expense part of the cost at grant and the rest at expiration?
BusinessWeek December 22, 2003 Steve Hamm	Will Expensing Cost The U.S. Jobs? Tech execs claim new accounting rules requiring public companies to expense stock options could force them to send work overseas.
CFO December 1, 2004	Getting Dumped Why Big Four auditors are dumping some small clients... Quiet periods could get a little noisier... The manufacturing sector gets a boost... Stock-option expensing goes back on the shelf... Questioning the accuracy of credit ratings... etc.
Salon.com September 25, 2002 Farhad Manjoo	Investors of the world, unite! Former chairman of the SEC Arthur Levitt declares the time is ripe for fighting back against Wall Street.
Knowledge@Wharton January 29, 2003	Are Stock Options In Your Future? Given the recent turmoil surrounding stock options -- including well-publicized abuses of executive stock options, the depressed market, and anticipated new rules on the expensing of options -- has this once-popular form of compensation lost its appeal?