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Organizational Statements, Stock Option Expensing

This page lists statements and information concerning the issue taken from the web sites of various organizations, trade associations, and interest groups involved in the issue. We provide both a link to the main page of the organization concerned as well as a copy of the pages relating to the issue that we found in our searches. Because we want to keep information concerning each of our cases for an archive, we copied their pages during the period of research. Below each statement is the original URL from which we retrieved the information. Note that some of these original URLs may not work because the group has updated or changed its website.

External Links to:

Internal Archive for Hewlett-Packard, searched on 10/31/03:

No documents found

Internal Archive for the New York Times, searched on 8/26/03:

No documents found

Internal Archive for the Council of Institutional Investors, downloaded on 10/22/03:

Focus List 2002 (http://www.cii.org/pressreleases/pressrelease5.asp)
Council of Institutional Investors - Accomplishments 2001 (http://www.cii.org/highlights/pdfs/accomplishments2001.pdf)
Response to President Bush's "New Ethic of Corporate Responsibility" (http://www.cii.org/pressreleases/pressrelease3.asp)
Council of Institutional Investors Backs Expensing of Stock Options (http://www.cii.org/pressreleases/pressrelease2.asp)

Internal Archive for the International Accounting Standards Board, searched on 10/22/03:

No documents found

Internal Archive for the Financial Accounting Standards Board, downloaded on 10/22/03:

FASB's Plans Regarding the Accounting for Employee Stock Options (http://www.fasb.org/news/nr073102.shtml)
FASB Amends Transition Guidance for Stock Options and Provides Improved Disclosures (http://www.fasb.org/news/nr123102.shtml)
FASB Issues Exposure Draft on Accounting for Stock Options, Amends Transition and Disclosure Provisions (http://www.fasb.org/news/nr100402.shtml)
FASB Issues Invitation to Comment That Compares IASB's and FASB's Accounting for Stock-Based Compensation (http://www.fasb.org/news/nr111802.shtml)

Internal Archive for the National Association of Manufacturers, downloaded on 10/24/03:

Briefing Newsletter (http://www.nam.org/tertiary.asp?TrackID=&DocumentID=24432#8)
International Employee Stock Option Coalition Letter to IASB (http://www.nam.org/Docs/TBCF/24033_IESOCCommentLetter.pdf)
Letter to Financial Accounting Standards Board (http://www.nam.org/tertiary.asp?TrackID=&DocumentID=23949)
Letter to International Accounting Standards Committee (http://www.nam.org/tertiary.asp?TrackID=&DocumentID=23950)

Internal Archive for the U.S. Chamber of Commerce, downloaded on 10/24/03:

Letter to the U.S. Senate on S. 2673, 7/11/02 (http://www.uschamber.com/government/letters/020711s2673.htm)
Letter to the U.S. Senate on S. 2673, 7/15/02 (http://www.uschamber.com/government/letters/020715s2673.htm)
Support Senator Gramm's Amendment to S. 2673 (http://www.uschamber.com/government/letters/020711s2673a.htm)

Internal Archive for the National Venture Capital Association, searched on 10/24/03:

No documents found

Internal Archive for the Software Finance and Tax Executives Council, downloaded on 10/24/03:

Oppose S. 1940, The Levin McCain Stock Options Bill (http://www.softwarefinance.org/policy/tax/oppose_s1940.doc)
The Accounting and Tax Treatment of Stock Options are Transparent and Consistent (http://www.softwarefinance.org/policy/tax/Accounting_Tax.doc)
Enron and Employee Stock Options (http://www.softwarefinance.org/policy/tax/Enron_2.doc)

Internal Archive for the American Electronics Association, downloaded on 10/27/03:

Expensing of Stock Options - Not an Option (http://www.aeanet.org/GovernmentAffairs/gaet_stockoptionsbasic.asp)
Letter to Investment Committee of the California Public Employees' Retirement System (http://www.aeanet.org/GovernmentAffairs/gamb_stockoptionsCalPERS.asp)
Support S.2760, Preserve Stock Options For Rank and File (http://www.aeanet.org/GovernmentAffairs/gamb_stockoptionsEnziLieb.asp)
Letter to Financial Accounting Standards Board (http://www.aeanet.org/GovernmentAffairs/gamb_stockcomp.asp)
Letter to the Senate (http://www.aeanet.org/GovernmentAffairs/gamb972_WTA_AcctgReform.asp)
Letter to the International Accounting Standards Board (http://www.aeanet.org/GovernmentAffairs/gamb976_AeAltrIASB1201.asp)
AEA Study Find 84% of High-Tech Workers Receive Stock Options (http://www.aeanet.org/PressRoom/prtl_081402_StockOptionsSurvey.asp)
Letter to Senate in Defense of Stock Options (http://www.aeanet.org/GovernmentAffairs/gamb_SenateSurvey.asp)

Internal Archive for TechNet, downloaded on 10/27/03:

Letter to Financial Accounting Standards Board (http://www.technet.org/resources/technet_letter.pdf)
Stock Option Accounting (http://www.technet.org/issues/stock_options_acctg.html)
TechNet and AeA Propose Guidelines For Expanded Employee Stock Options Information (http://www.technet.org/press/Press_Releases/?newsReleaseId=1687)

Internal Archive for the American Benefits Council, downloaded on 10/27/03:

Summer 2002 Roundup of Stock Ownership Developments (http://www.americanbenefitscouncil.org/documents/summer2002.htm)

Internal Archive for the Democratic Leadership Council, downloaded on 10/29/03:

e-genda 2001 (http://www.ndol.org/print.cfm?contentid=3450)
e-genda 2002 (http://www.ndol.org/print.cfm?contentid=250623)
Remarks by Former President William J. Clinton to the Democratic Leadership Council (http://www.ndol.org/print.cfm?contentid=251085)

Internal Archive for the Progressive Policy Institute, downloaded on 10/29/03:

A New Deal For American Investors (http://www.ppionline.org/ndol/print.cfm?contentid=250661)

Internal Archive for Intel, downloaded on 10/29/03:

Intel Completes Sec Certification, Files Expanded 10Q, Reaffirms Its Stock Option Accounting Treatment (http://www.intel.com/pressroom/archive/releases/20020808corp.htm)

Internal Archive for Cisco, downloaded on 10/29/03:

Government Affairs - Stock Options (http://www.cisco.com/gov/markets/stock_options.html)