11.   Soon that number was being used for all kinds of transactions, and rule makers did not intervene.

12.   The deal makers may well provoke a battle in Congress if the rule makers are not nice enough to them.

13.   The rule makers are actually the rule breakers that have grown up and become stable, rock-solid industry leaders.

14.   The rule makers, members of the Financial Accounting Standards Board, say that companies could better serve shareholders by reporting information that goes far beyond the accounting ledgers.

15.   The rule makers have already made concessions in a few crucial areas to appease critics.

16.   The rule makers say they are concerned that merging companies can create different financial statements simply by choosing pooling over the alternative method, known as purchase accounting.

17.   The rule makers, mindful of Asia, are clearly moving forward.

18.   U.S. accounting rule makers proposed forcing companies for the first time to acknowledge gains and losses from derivatives in their earnings every quarter.

19.   When it comes to the accounting rule makers, Donaldson said that the Financial Accounting Standards Board had been debating the rules for many years without reaching a conclusion.

20.   When you really grow up, you get to be the rule maker.