Witnesses: Martin F. Baumann, Exec. V.P., CFO, Freddie Mac; Thomas J. Linsmeier, Russell E. Palmer Endowed Prof. & Chairperson, Dept. of Accounting & Information Systems, Eli Broad College of Business, Michigan State Univ.; Leslie F. Seidman, member, Financial Accounting Standards Board; & Peter J. Wallison, Resident Fellow, Amer. Enterprise Institute. Additional material submitted for the record: Accounting & Mgmt. Problems at Freddie Mac, CRS Report; Fannie Mae, prepared statement of; & Fannie Mae's Accounting Finds Critics of its Own,Ó N.Y. Times, June 23, 2003.Fasb Derivative Accounting Standards: Hearing Before The Committee On Energy And Commerce, U.s. House Of Representatives, was published 2004 under ISBN 9780756740139 and ISBN 0756740134.