...Cory Rosen, executive director of the National Center for Employee Ownership in Oakland, Calif. The Financial Accounting Standards Board, the U.S. accounting rulemaker, says only that option costs should be calculated at "fair value...

...generally accepted accounting principles. We could go on. The Senate reform ends the absurdity that the Financial Accounting Standards Board, which writes accounting rules, is largely funded by the accounting profession; the House is silent...