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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 April 18, 2005 Roy Mark	Senator Backs Tech on Stock Options Legislator feels stock options shouldn't be expensed at all.
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.
InternetNews March 8, 2005 Roy Mark	U.S. Could Lose Tech Edge, TechNet Warns TechNet presented Capitol Hill with an innovation agenda to get back on the IT track it claims the U.S. is falling from.
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.
InternetNews September 23, 2004 Roy Mark	R&D Tax Credit Nears Congressional Approval Legislation could give U.S. businesses almost $8 billion in tax credits with 75 percent devoted to employee wages.
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.
CFO August 1, 2003 Craig Schneider	Who Rules Accounting? Congress muscles in on FASB -- again.
InternetNews September 24, 2004 Roy Mark	Congress OKs Tech-Friendly R&D Tax Credit Technology consortium had pushed for the nearly $8 billion credits as key drivers for the industry. President Bush is expected to sign the legislation.
CFO October 1, 2003	Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.
CFO August 1, 2002 Andrew Osterland	Pay for Nonperformance? Executive compensation practices won't change until accounting rules for options are fixed.
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 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.
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.
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.
The Motley Fool December 18, 2006 Matthew Crews	Nice: Stock-Option Expensing SFAS 123R is here. No longer do investors and analysts have to go back and forth adjusting the results for a comparison basis. Stock options will be expensed.
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.
BusinessWeek December 22, 2003 Steve Hamm	Chambers: Stock Options Inspire Innovation John T. Chambers, chief executive officer of networking giant Cisco Systems Inc., is an outspoken critic of upcoming accounting rules requiring companies to expense stock options. In an interview, Chambers explains his position:
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?
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?
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.
InternetNews January 7, 2005 Roy Mark	Stumping For Telecom Reform at CES Telecom reformers will barnstorm the Consumer Electronics Show -- not for votes, but for help shaping telecom policy.
BusinessWeek July 28, 2003 Steve Hamm	Expense Options -- but Give Startups a Break Large companies can afford to expense options, but startups could find it harder to bring new innovations to market. Expensing would make it more difficult for startups to recruit, since they use the potential of a huge options payday to lure top talent.
Salon.com November 7, 2002 Andrew Leonard	Pitt is history, but the foxes are still guarding the henhouse So what if the most visible face of Bush's see-no-evil economic policies is gone? Corporate reform is further away than ever.
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.
BusinessWeek July 12, 2004 Hof & Kerstetter	Earth To Silicon Valley: You've Lost This Battle If anyone thought tech executives might finally give up their long fight against counting employee stock options as an expense, a rally on June 24 quashed that notion. Here's why tech should end its fight against options expensing.
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.
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 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.
CFO	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
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.
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
InternetNews June 15, 2004 Roy Mark	House Panel Approves Multinational Tax Break A controversial measure favored by IT firms moves to a vote of the full House.
The Motley Fool December 17, 2004 Bill Mann	Yes, Options Really Are an Expense The Financial Accounting Standards Board stares down the tech lobby and mandates that employee stock options must be expensed.
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.
The Motley Fool July 7, 2004 Bill Mann	Buffett Rips Congress on Options Why just counting the options given to the top five execs is a dumb, dumb idea.
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.
Inc. March 2005 Darren Dahl	FASB Limits Stock Options What new stock option rules mean for you. If you hand out stock options to employees, a controversial ruling from the Financial Accounting Standards Board might give you pause.
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.
InternetNews May 6, 2004 Roy Mark	Senate Blocks Anti-Offshoring Measures Democrats fail to limit foreign dividend tax breaks backed by Intel and Microsoft.
BusinessWeek March 1, 2004 Louis Lavelle	Options: A Modest Proposal Why not expense part of the cost at grant and the rest at expiration?
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.
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.
Salon.com July 17, 2002 Scott Rosenberg	When good options turn bad Sure, let's punish stock-option-scamming CEOs and tighten up options accounting. But when options benefit everyday employees, they're worth defending.
InternetNews March 4, 2004 Roy Mark	Tech Execs Work Washington for Tax Help With an agenda calling for free trade and tax cuts, John Doerr's CEO network presses the political flesh.
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.
InternetNews November 16, 2005 Roy Mark	Tech Feeling Democrats' Love House Democrats push a new agenda on broadband, stock option expensing and other tech-related issues.
Knowledge@Wharton	How Employee Stock Options Can Undermine the Value of Ordinary Shares What effect do options have on the number of stock shares a company has in circulation? The answer can make a big difference when a company computes its earnings per share, and when investors calculate the critical price-to-earnings ratio.
BusinessWeek April 3, 2006 Mark Gimein	The Bottom Line On Options Who are the winners in the battle over expensing? Just look in the corner office. The outsize pay packages that options mania brought about still remain.
The Motley Fool September 24, 2004 Whitney Tilson	Stock Options Hurt U.S. Competitiveness The failure to expense stock options is causing distortions and inefficiencies in U.S. labor and capital markets.