1.   As for Lieberman, he is unlikely to push for legislation in the case of merger accounting, said Dan Gerstein, a spokesman for the senator.

2.   Because of the requirements of merger accounting, SunTrust Banks will cease its share buyback program.

3.   A. In June the rules governing merger accounting are going to change drastically.

4.   Keystone also avoids certain forms of merger accounting in its own acquisitions that might make it harder for a potential suitor to buy it, he added.

5.   Merger accounting has long been one of the most contentious issues, with companies seeking rules that would allow them to look good.

6.   Now it will decide what changes need to be made in the other form of merger accounting, called purchase accounting.

7.   That is the background to the battle now being waged over merger accounting.

8.   The issue revolves around the somewhat arcane and arbitrary rules governing merger accounting.

9.   The other method of merger accounting is purchase accounting, which Wells is using.

10.   Unlike the stock-option debate, where business opposition to the new rules was nearly universal, opinion is much more divided about merger accounting.