(Oct. 11, 1999) Harris N. Miller is president of the Information Technology Association of America, an industry group representing 11,000 software, services, Internet, telecommunications, electronic commerce and systems integration companies. Miller is widely recognized for his leadership and foresight in identifying critical high tech issues, and his testimony before both houses of Congress has helped to shape legislation with broad positive outcomes for the IT industry and the global economy. In this interview, Miller discusses the importance of retaining the pooling of interests method for business combinations.

	Track 1
Harris discusses the issues surrounding the Financial Accounting Standards Board's accounting methods for business combinations.

	Track 2
Harris offers a high-level overview of the pooling of interests accounting method, as well as the purchase accounting method and why both are accurate reflections of the balance sheets.

	Track 3
Harris explains why he feels the pooling of interests method is critical to the information technology industry and economy and why elimination will make future business combinations less attractive.

	Track 4
We are very hopeful that the hearing on the pooling of interests issue, which is scheduled for the first quarter of 2000 will have an impact on FASB's decision making process, says Harris.

	Track 5
Harris discusses the issues surrounding the Financial Accounting Standards Board's accounting methods for business combinations.

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