SPEAKER INDEX    CONTENTS   INSERTS   
BAKER            1      3      6      9     11     13     14     15     18  
                20     21     22     24     25     27     28     30     31  
                32     33     34     37     38     39     40     53     55  
                56     59     61     64     66     69     70     74     79  
                82     85     87     90     91     93     95     98    102  
               105    106    110    111  
BARRETT         75     89     90     91     92     94     95    100    102  
               103    104    108    109  
CROWLEY         30     31     55     56  
DREIER           3      6     14     15     16     18     20     21     22  
                23     24     25     26     28     29     30     31     32  
                33  
EMANUEL         22     23     51     52     53  
ESHOO            7      9     13     17     19     20     21     23     25  
                26     27     29     32     33  
GLASSMAN        83     92     93    100    101    107    108  
GONZALEZ        20     21     46     47     48  
GREEN           22  
HART            61     64     65     66  
HERZ            34     38     39     40     41     42     43     44     45  
                46     47     49     50     51     52     53     54     55  
                56     57     58     59     60     61     62     63     64  
                65     66     67     68     69     70  
HILLS           79     87     88     92    100    101    102    103    104  
               105    106    109  
HOOLEY          31     32  
INSLEE          32     59     61  
KANJORSKI        3     15     16     18     32     41     42     43     88  
                89     90     91     92     93  
KELLY           31  
MCCARTHY        22  
MEEKS           28     30  
MILLER OF CALIFORNIA    30  
NEY             69     70  
NIGHTINGALE    11     23  
OSE             24     25     43     46     47     48     49     50     51  
                93     95    111  
OXLEY           18     20     99    100    101    102  
ROYCE           27     28  
SCOTT           26     27  
SHADEGG         61     62     63     64     74    102    103    104    105  
SHAYS           21     43     44     45     46    106    107    108    109  
SHERMAN         66     67     68     69     95     97     98    110    111  
TIBERI          57     58     59  
TOOMEY          53     54     55  
VOLCKER         70     97     98     99    101    102    103    109  

CONTENTS    SPEAKERS   INSERTS   
STATEMENT OF THE HON. DAVID DREIER, A REPRESENTATIVE IN CONGRESS FROM THE STATE OF CALIFORNIA
                                                                 PAGE     3

STATEMENT OF THE HON. ANNA G. ESHOO, A REPRESENTATIVE IN CONGRESS FROM THE STATE OF CALIFORNIA
                                                                 PAGE     7

STATEMENT OF DEBORAH NIGHTINGALE, PROJECT MANAGER, SUN MICROSYSTEMS
                                                                 PAGE    11

STATEMENT OF ROBERT H. HERZ, CHAIRMAN, FINANCIAL ACCOUNTING STANDARDS BOARD
                                                                 PAGE    33

STATEMENT OF THE HON. PAUL A. VOLCKER, CHAIRMAN, INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE 
FOUNDATION TRUSTEES
                                                                 PAGE    70

STATEMENT OF CRAIG R. BARRETT, CHIEF EXECUTIVE OFFICER, INTEL CORPORATION
                                                                 PAGE    75

STATEMENT OF THE HON. RODERICK M. HILLS, PARTNER, HILLS & STERN
                                                                 PAGE    79

STATEMENT OF JAMES K. GLASSMAN, RESIDENT FELLOW, AMERICAN ENTERPRISE INSTITUTE
                                                                 PAGE    83


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NO INSERTS IN THIS HEARING