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Are Current Financial Accounting Standards Protecting Investors?
註釋Witnesses: James G. Castellano, Chmn. of the Board, Amer. Institute of Certified Public Accountants; Robert K. Herdman, Chief Accountant, U.S. Securities & Exchange Commission (SEC); Grace L. Hinchman, Sr. V.P. for Public Affairs, Financial Executives International; Edmund L. Jenkins, Chmn., Financial Accounting Standards Board; & Thomas J. Linsmeier, Assoc. Prof. of Accounting & Information Systems, Eli Broad College of Business, Michigan State Univ. Material submitted for the record by: Edward J. Markey, a Representative in Congress from the State of Mass., letter dated March 7, 2002, to Robert K. Herdman.