41.   In August, Baby Superstore reported a second-quarter loss because of clothing markdowns and a change in accounting rules.

42.   In doing so, they are trying to partially reduce the billions of dollars in charges that they were forced to record under a change in accounting rules.

43.   Instead, he contended, Enron and other clients devise ventures, and Andersen answers questions about whether their structure would pass muster under accounting rules.

44.   It is also, accountants say, completely legal under the bizarre merger accounting rules now in force.

45.   It is a tale of how accounting rules can be abused and insiders enriched.

46.   Jenkins expressed dismay at the notion that the development of accounting rules would become a subject of congressional debate.

47.   Mitsubishi was the first Japanese bank to list on the New York Stock Exchange, meaning it adopted more stringent American accounting rules earlier than most of its rivals.

48.   Mexican accounting rules enabled Pemex to tuck the currency loss onto its balance sheet as an asset rather than deduct it from income as an expense.

49.   Much of that time, he indicated, was spent trying to get Duncan to force the company to follow accounting rules.

50.   Much of the controversy, industry observers say, surrounds ambiguities in accounting rules.