An Exchange Between the Honorable Edward J. Markey, Chairman, U.S. House of Representatives Subcommittee on Telecommunications and Finance, Committee on Energy and Commerce and the Honorable Arthur Levitt, Jr., Chairman, Securities and Exchange Commission
记录了美国众议院小组委员会主席马基与SEC主席莱维特就FASB拟议的雇员股票期权会计规则变更的社会经济影响进行的观点交流。
Abstract The article presents an exchange of views between Edward J. Markey, chairman of the U.S. House of Representatives Subcommittee on Telecommunications and Finance, Committee on Energy and Commerce and Arthur Levitt, chairman of Securities and Exchange Commission regarding the consideration of the Securities and Exchange Commission and the Financial Accounting Standards Board (FASB) on the social and economic consequences of proposed accounting standards. Statement of Markey that the members of the Committee on Energy and Commerce and the Subcommittee on Telecommunications and Finance have followed with great interest the significant and contested debate surrounding the proposal of the FASB to change existing accounting rules for certain types of employee stock options. In addition, Levitt argued that the FASB is continuing its deliberations on the accounting for employee stock option.