1.   Although it is expected to report a loss for its most recent quarter the loss will include a one-time charge related to changes in accounting rules.

2.   An auditor at one large firm not involved in the Enron case said it was common for auditors to face creative ways to use accounting rules.

3.   And accounting rules in many countries embody standards of transparency and disclosure that are still crude in American terms.

4.   Arthuis also said the law on accounting rules would be reformed.

5.   As a result, accounting rules mandate that Cognizant must recognize its share of Gartner as an investment, rather than a majority-owned unit, Allen said.

6.   Barnett is required, under accounting rules, to review the value of options every quarter to reflect the underlying stock price.

7.   Bank shares dropped after a newspaper report that the Finance Ministry will change accounting rules next year, requiring them to disclose non-performing loans.

8.   Because publicly traded companies must file financial reports with the commission, the SEC is the final arbiter of accounting rules in the United States.

9.   Bank shares were also hurt by a newspaper report that the Finance Ministry will change accounting rules next year, requiring them to disclose non-performing loans.

10.   Beresford also cautioned senators to leave creation of accounting rules to accounting specialists, and to restrain their criticism of the system.