The Federal Register is here. Today, the House of Representatives passed an Enron-inspired pension bill, H.R. 1000 (called the “Pension Security Act of 2003“) which is outlined on the ASPA website here. USAToday reports on the bill. There are a multitude of articles on stock option expensing:
SocialFunds.com “Investors Press Companies on Stock Option Expensing“
Forbes.com “Siebel Investors Urge Compensation Changes“
Silicon Valley Bizink “AFP Participates in Senate Roundtable On Stock Option Expensing“
C/netnews.com “Microsoft: Options Expensing Would Trim Profits“