........................................ 144 Dingell, Hon. John D., letter dated August 4, 2004, to Robert H. Herz, Chairman, Financial Accounting Standards Board … .......................... 130 Herz, Robert H., Chairman, Financial Accounting Standards Board, re- sponse for the record to questions of Hon. Jim …, accounting standards, and the Financial Accounting Standards Board, FASB. I want to point out that I know that this is not always …

WITNESSES TUESDAY, MAY 4, 2004 Batavick, George, Small Business Advisory Committee, Financial Accounting Standards Board … .................................................................................................. 60 Herz, Robert, Chairman, Financial Accounting Standards Board ...................... 57 APPENDIX Prepared statements … stability. Given that history of the Financial Accounting Standards Board, I am the first to acknowledge that I have on prior …