tailieunhanh - STOCK OPTION ACCOUNTING REFORM ACT

The price of a commodity, the economist makes us to believe is determined by the forces of demand and supply in a free economy. Even if we accept the economists’ view, what factors influence demand and supply behavior? Price? Yes, but not all the time, at least there are some other factors. In the securities market, whether the primary or the secondary market, the price of equity is significantly influenced by a number of factors which include book value of the firm, dividend per share, earnings per share, price earning ratio and dividend cover (Gompers, Ishii & Metrick, 2003). The. | 108th Congress I _ I Rept. 108-609 2d Session I HOUSE OF representatives Part 1 stock option accounting reform act July 15 2004. Ordered to be printed Mr. Oxley from the Committee on Financial Services submitted the following r e p o r t To accompany . 3574 Including cost estimate of the Congressional Budget Office The Committee on Financial Services to whom was referred the bill . 3574 to require the mandatory expensing of stock options granted to executive officers and for other purposes having considered the same report favorably thereon with an amendment and recommend that the bill as amended do pass. contents Page Amendment . 1 Purpose and Summary . 4 Background and Need for Legislation . 4 Hearings . 7 Committee Consideration. 7 Committee Votes . 8 Committee Oversight Findings . 12 Performance Goals and Objectives . 12 New BudgetAuthority Entitlement Authority and Tax Expenditures . 12 Committee Cost Estimate . . 12 Congressional Budget Office Estimate. 12 Federal Mandates Statement . 14 Advisory Committee Statement . 14 Constitutional Authority Statement . 14 Applicability to Legislative Branch . 14 Section-by-Section Analysis of the Legislation . . 14 Changes in Existing Law Made by the Bill as Reported. 17 Amendment The amendment is as follows Strike all after the enacting clause and insert the following 29-006 2 SECTION 1. SHORT TITLE. This Act may be cited as the Stock Option Accounting Reform Act . SEC. 2. MANDATORY EXPENSING OF STOCK OPTIONS HELD BY HIGHLY COMPENSATED OFFICERS. Section 13 of the Securities Exchange Act of 1934 15 . 78m is amended by adding at the end the following m Mandatory Expensing oF Stock Options. 1 Named executive officer. As used in this subsection the term named executive officer means A all individuals serving as the chief executive officer of an issuer or acting in a similar capacity during the most recent fiscal year regardless of compensation level and B the 4 most highly compensated .

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