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U.S. Senate Committee on Homeland Security and Governmental Affairs
Subcommittee on Federal Financial Management, Government Information, and International Security
Title: Oversight Hearing on Expensing Stock Options: Supporting and Strengthening the Independence of the Financial Accounting Standards Board
Date: 4/20/04
Time (EST): 2:30 PM
Place: Dirksen Senate Office Building, Rm. 342
The purpose of this oversight hearing is to explore the importance of FASB’s independence in setting financial reporting and accounting standards, evaluate FASB’s proposal to require mandatory expensing of stock options, and determine the economic and accounting/financial reporting impact of expensing stock options.
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Senate Committee on Homeland Security and Governmental Affairs
 
Member Statements
    Senator Joseph I. Lieberman
    Senator Carl Levin
    Senator Daniel K. Akaka
 
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Witnesses Testimony
 
Panel 1
  The Honorable Barbara Boxer , (D-CA) , United States Senator
  The Honorable Mike Enzi , (R-WY) , United States Senator

Panel 2
  Robert H. Herz , Chairman , Financial Accounting Standards Board
  The Honorable Paul A. Volcker , Chairman, International Accounting Standards Committee Foundation , and former Chairman, Board of Governors, Federal Reserve System

Panel 3
  Jack T. Ciesielski [View PDF] , President , R.G. Associates
  Damon Silvers , Associate General Counsel , The American Federation of Labor - Congress of Industrial Organizations (AFL-CIO)
  Donald P. Delves [View PDF] , President , The Delves Group
  Mark Heesen , President , Venture Capital Association
  James K. Glassman [View PDF] , Resident Fellow , The American Enterprise Institute



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Committee on Homeland Security and Governmental Affairs
340 Dirksen Senate Office Building
Washington, D.C. 20510