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| U.S. Senate Committee on Homeland Security and Governmental Affairs |
| Subcommittee on Federal Financial Management, Government Information, and International Security |
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| 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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| Webcast:
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here to view archived hearing (Real Player format) |
Publication:
Hearing Publication not available until six months after the hearing date.
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| Member
Statements |
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| Witnesses
Testimony
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Panel 1
Panel 2
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The Honorable
Paul A. Volcker
, Chairman, International Accounting Standards Committee Foundation
, and former Chairman, Board of Governors, Federal Reserve System
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Panel 3
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Jack T. Ciesielski
[View
PDF]
, President
, R.G. Associates
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Damon Silvers
, Associate General Counsel
, The American Federation of Labor - Congress of Industrial Organizations (AFL-CIO)
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Donald P. Delves
[View
PDF]
, President
, The Delves Group
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James K. Glassman
[View
PDF]
, Resident Fellow
, The American Enterprise Institute
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