81.   Under present accounting standards, goodwill must be amortized.

82.   Vibert said the earnings were in line with expectations, although full-year numbers using international accounting standards might give a clearer earnings picture.

83.   Weak disclosure laws and lax accounting standards let management hide damaging news from investors.

84.   Votes of five of the seven are needed to issue a new accounting standard.

85.   While the accounting standards board is formally a private-sector organization, its authority comes from the SEC requirement that companies conform with rules approved by the board.

86.   Yang believes only Hyundai is making money, using international accounting standards.

87.   And Malaysia has also issued an accounting standard on aquaculture.

88.   Bayer had delayed listing its stock in the United States for a long time because U.S. accountants follow guidelines different from international accounting standards, Reeder said.

89.   Bayer had delayed listing its stock in the United States for a long time because U.S. accounting standards differ from international accounting standards, Reeder said.

90.   Besides, to access some markets, companies must conform to international accounting standards.