1.   Critics say the new accounting standard will unnecessarily create scary, volatile numbers in quarterly earnings reports.

2.   Wall Street reacted positively to the earnings report.

3.   Also helping stocks advance was a round of better-than-expected earnings reports.

4.   Although many companies have already braced investors about coming earnings reports, traders remain nervous about the numbers that will be announced in the next few weeks.

5.   American Express also lost ground despite a strong earnings report.

6.   An earnings report is expected from American Greetings.

7.   An earnings report is expected from General Mills.

8.   Analysts and traders said it would take a string of good earnings reports to restore confidence in technology shares.

9.   Analysts ignored an earnings report that beat their expectations and concentrated on what they saw as future weaknesses.

10.   Analysts said the decline will be short-lived after strong earnings reports for Hungarian exporters and new issues planned in Poland lure more foreign money.