1.   Data will also be collected to analyse the effect of changes in accounting procedure upon firms in the industry.

2.   The Constitution is too precious a document to be trivialized with accounting procedures.

3.   It will not be possible subsequently to replace the VAT accounting procedures to reflect what the state of affairs was intended to be.

4.   Ameritech said the issue is merely a difference of opinion on accounting procedures.

5.   Because of accounting procedures that require such lenders to estimate future gains on loans, they often find themselves taking charges to cover poor guesses.

6.   Because of the acquisition, the company said year-on-year comparisons may be misleading due to changes in accounting procedures.

7.   A simple change in accounting procedures can also give a company a quick earnings lift.

8.   Financial firms are being required to use internationally accepted accounting procedures and to disclose far more data than they ever have before.

9.   However, the Army Audit Agency report said the office failed to follow standard accounting procedures, which separate duties and ensure that money is handled properly.

10.   Institutional investors said relaxation of accounting procedures might serve as an inducement to take funds offshore.