Subcommittee on Securities

Hearing on Adapting a 1930's Financial Reporting Model to the 21st Century

10:00 a.m., Wednesday, July 19, 2000

Witness List and Prepared Testimony

Mr. Steve M. Samek
Partner
Arthur Andersen

Mr. Robert K. Elliott
Chairman
American Institute of Certified Public Accountants

Professor Baruch Lev
Department of Accounting and Finance
New York University

Mr. Peter J. Wallison
Resident Fellow
American Enterprise Institute

Mr. Michael R. Young
Partner
Willkie Farr and Gallagher

Supplemental Testimony Requested by Subcommittee Chairman Rod Grams

Supplemental Testimony of Mr. Peter J. Wallison

Supplemental Testimony of Mr. Michael R. Young

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