ATIVE ACCOUNTING STANDARDS HEARING BEFORE THE SUBCOMMITTEE ON RADE, AND CONSUMER PROTECTION OF THE ITTEE ON ENERGY AND COMMERCE E OF REPRESENTATIVES HUNDRED EIGHTH CONGRESS FIRST SESSION JULY 22, 2003 Serial No. 108-37 e use of the Committee on Energy and Commerce UNIVERSITY OF VIRGINIA NOV 25 03 04-0029 P orld Wide Web: http://www.access.gpo.gov/congress/house U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 2003 e Superintendent of Documents, U.S. Government Printing Office UNIVERSITY OF VIRGINIA LIBRARY 108-1 Hearing: FASB Derivative Y 4.C 73/8:108-37 X005099483 COMMITTEE ON ENERGY AND COMMERCE W.J. "BILLY" TAUZIN, Louisiana, Chairman MICHAEL BILIRAKIS, Florida JOE BARTON, Texas FRED UPTON, Michigan PAUL E. GILLMOR, Ohio JAMES C. GREENWOOD, Pennsylvania CHRISTOPHER COX, California NATHAN DEAL, Georgia RICHARD BURR, North Carolina ED WHITFIELD, Kentucky VITO FOSSELLA, New York GEORGE RADANOVICH, California JOHN D. DINGELL, Michigan Ranking Member HENRY A. WAXMAN, California EDWARD J. MARKEY, Massachusetts RALPH M. HALL, Texas RICK BOUCHER, Virginia EDOLPHUS TOWNS, New York SHERROD BROWN, Ohio BART GORDON, Tennessee MICHAEL F. DOYLE, Pennsylvania JIM DAVIS, Florida JAN SCHAKOWSKY, Illinois CONTENTS Page Baumann, Martin F., Executive Vice President, Chief Financial Officer, Linsmeier, Thomas J., Russell E. Palmer Endowed Professor and Chair- person, Department of Accounting and Information Systems, Eli Broad Seidman, Leslie F., Member, Financial Accounting Standards Board Accounting and Management Problems at Freddie Mac, CRS Report (III) |