A public hearing was held in july of 19 91 at the financial accounting standards board, better known as the f a s b. The accountants wanted the art world to follow the same accounting rules as other businesses. They vidiotaped the proceedings so people could watch in the overflow room. Dillon versus denis bersford: "I have read a transcript of the hearing. All 900 and forty seven pages of it." And i would like to direct your attention to a particular exchange. It was between the then chairman of the f as b, denis bERSford, and a man named c douglas dillon. He was possessed of maybe the greatest resime in