legislation: 106-hr-5365

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
106-hr-5365 106 hr 5365 Financial Accounting for Intangibles Reexamination (FAIR) Act Commerce 2000-10-03 2000-10-20 Referred to the Subcommittee on Finance and Hazardous Materials. House Rep. Cox, Christopher [R-CA-47] CA R C000830 18 Financial Accounting for Intangibles Reexamination (FAIR) Act - Expresses the sense of Congress that before changing existing accounting rules for business combinations and intangible assets, the Securities and Exchange Commission and the Financial Accounting Standards Board should undertake a comprehensive reexamination of appropriate accounting methods for purchased and internally generated intangibles including goodwill, and should await the results of related studies of these issues.States that the availability and use of the pooling of interests method of accounting for any business combination shall be determined in accordance with generally accepted accounting principles in effect on October 1, 2000.Establishes the Commission on Financial Accounting for Intangibles to consider specified aspects of: (1) generally accepted accounting principles; (2) intangible assets; and (3) the pooling of interests method of accounting for business combinations.Instructs the Commission to report its recommendations and conclusions to the President and Congress. 2025-08-20T14:17:05Z  

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