S. Res. 412
108th Congress
Senate
A resolution expressing the sense of the Senate regarding the importance of maintaining the independence and integrity of the Financial Accounting Standards Board.
Finance and Financial Sector
AccountingCommerceCorporate accountabilityCorporate finance
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Employee stock optionsLabor and EmploymentStandards
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Agreed to (Senate)
Jul 20, 2004
Referred to the Committee on Banking, Housing, and Urban Affairs. (text of measure as introduced: CR S8485)
Jul 20, 2004
Sponsor introductory remarks on measure. (CR S8485-8487)
Jul 20, 2004
Introduced in Senate
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Latest action
Referred to the Committee on Banking, Housing, and Urban Affairs. (text of measure as introduced: CR S8485)
Plain-English summary
Declares that the Senate: (1) should continue to recognize and support the integrity and independence of the accounting standard setting process of the Financial Accounting Standards Board; (2) should not interfere with the Board's independence; and (3) should not dictate accounting standards to the Board for stock-based compensation or for any other financial accounting issue.
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. Res. 412: A resolution expressing the sense of the Senate regarding the importance of maintaining the independence and integrity of the Financial Accounting Standards Board.. 108th Congress. Open America. https://openamerica.io/bill/108-SRES-412/
"S. Res. 412: A resolution expressing the sense of the Senate regarding the importance of maintaining the independence and integrity of the Financial Accounting Standards Board.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-SRES-412/.
S. Res. 412, 108th Cong. (2026), https://openamerica.io/bill/108-SRES-412/.
[S. Res. 412: A resolution expressing the sense of the Senate regarding the importance of maintaining the independence and integrity of the Financial Accounting Standards Board.](https://openamerica.io/bill/108-SRES-412/)