SPEAKER INDEX    Segment 2 of 2   Previous Segment (1)
CONTENTS   INSERTS   
BAKER           90     91     94     97    101    104    106    108    111  
               112    113    115    116    117    118    122    128    129  
               130    131    132    135    137    139    143    144    147  
               148    151    155    159    160    162    163    167    169  
               170    171    173    174  
CASTLE         131    132    133    134    135    136    163    165    166  
               168    169  
HERDMAN         98    108    114    116    120    121    123    124    126  
               128    129    131    137    138    140    141    142    144  
JENKINS        101    105    106    109    110    113    115    116    118  
               119    120    122    123    127    128    133    134    144  
KANJORSKI       91  
LITAN          144    161    165    170    171  
MASTERSON      148    162    165  
ROYCE          117    118    119    120    121    122  
SHERMAN         94     97    108    109    110    112    122    123    124  
               126    127    128    140    141    142    143  
VERRECCHIA     151    166  
WALLMAN        155    159    167    168    171    173  
WELDON         137    138  

CONTENTS    SPEAKERS   INSERTS   
STATEMENT OF ROBERT K. HERDMAN, CHIEF ACCOUNTANT, SECURITIES AND EXCHANGE COMMISSION
                                                                 PAGE    98

STATEMENT OF EDMUND L. JENKINS, CHAIRMAN, FINANCIAL ACCOUNTING STANDARDS BOARD
                                                                 PAGE   101

STATEMENT OF ROBERT E. LITAN, CO-DIRECTOR, AEI-BROOKINGS JOINT CENTER FOR REGULATORY STUDIES
                                                                 PAGE   144

STATEMENT OF ELLEN H. MASTERSON, PARTNER-IN-CHARGE OF GLOBAL AUDIT METHODOLOGY AND VALUEREPORTING, 
PRICEWATERHOUSECOOPERS, LLP
                                                                 PAGE   148

STATEMENT OF ROBERT E. VERRECCHIA, PUTZEL PROFESSOR OF ACCOUNTING, THE WHARTON SCHOOL, UNIVERSITY 
                                                                 PAGE   151

STATEMENT OF STEVEN M.H. WALLMAN, CEO, FOLIOFN, INC., AND COMMISSIONER, SECURITIES AND EXCHANGE 
COMMISSION, 1994-1997
                                                                 PAGE   155


INSERTS    SPEAKERS   CONTENTS   
NO INSERTS IN THIS HEARING