Skip to main content
HR 5147 107th Congress House

Stock Option Accounting Reform Act

Official title: To allow the Financial Accounting Standards Board to develop standards of financial accounting and reporting related to the treatment of stock options.

Introduced: October 3, 2002 See on congress.gov
Finance and Financial Sector AccountingAccounting and financial statementsAdministrative procedureCommerce
More subjectsShow fewer subjects
Corporate collapseCorporate governanceEmployee stock optionsExecutive compensationFinancial statementsGovernment Operations and PoliticsInformation disclosure (Securities law)Labor and EmploymentStandards
Sign in to write a letter Sign in to watch
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 29, 2002
Referred to the Subcommittee on Commerce, Trade and Consumer Protection.
Jul 17, 2002
Referred to the House Committee on Energy and Commerce.
Jul 17, 2002
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action July 29, 2002

Referred to the Subcommittee on Commerce, Trade and Consumer Protection.

 Plain-English summary Congressional Research Service
Stock Option Accounting Reform Act - Instructs the Financial Accounting Standards Board to develop additional standards for recording as an expense in corporate financial statements the value of stock options granted by a public corporation to its staff.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 7
All 7 Republican 1
Toomey, Patrick
· Oct 3, 2002
FLETCHER, ERNEST
· Jul 26, 2002
BEREUTER, DOUGLAS
· Jul 24, 2002
 R
Aderholt, Robert B.
Alabama · Jul 18, 2002
MCCARTHY, KAREN
· Jul 18, 2002
GREENWOOD, JAMES
· Jul 17, 2002
QUINN, JACK
· Jul 17, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5147: Stock Option Accounting Reform Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-5147/
MLA
"H.R. 5147: Stock Option Accounting Reform Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-5147/.
Bluebook (legal)
H.R. 5147, 107th Cong. (2026), https://openamerica.io/bill/107-HR-5147/.
Markdown link
[H.R. 5147: Stock Option Accounting Reform Act](https://openamerica.io/bill/107-HR-5147/)
Report a problem