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WASHINGTON, DC - Sept. 18: Lawrence Smith, member of the Financial Accounting Standards Board, during the Senate Banking Subcommittee on Securities, Insurance, and Investment hearing on transparency in accounting practices and proposed accounting changes for off-balance-sheet entities. (photo by Scott J. Ferrell/Congressional Quarterly)

WASHINGTON, DC - Sept. 18: Lawrence Smith, member of the Financial Accounting Standards Board, during the Senate Banking Subcommittee on Securities, Insurance, and Investment hearing on transparency in accounting practices and proposed accounting changes for off-balance-sheet entities. (photo by Scott J. Ferrell/Congressional Quarterly)

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