SPEAKER INDEX    Segment 2 of 2   Previous Segment (1)
CONTENTS   INSERTS   
BATAVICK        89     96    106  
FRANK           82    100    101    102    103    104    105  
HERZ            85     92     93     94     95     96     97     98     99  
               100    101    102    103    104    107  
HINOJOSA       105    106    107  
MOORE           84  
ROYCE           76     81     82     84     85     89     92     93     94  
                95    100    105    107    108  
SHAYS           82     84  
SHERMAN         78     81     82     95     96     97     98     99    100  
               105  

CONTENTS    SPEAKERS   INSERTS   
STATEMENT OF ROBERT H. HERZ, CHAIRMAN, FINANCIAL ACCOUNTING STANDARDS BOARD
                                                                 PAGE    85

STATEMENT OF GEORGE J. BATAVICK, BOARD MEMBER, FINANCIAL ACCOUNTING STANDARDS BOARD
                                                                 PAGE    89


INSERTS    SPEAKERS   CONTENTS   
NO INSERTS IN THIS HEARING