21.   Changes in accounting standards are intensifying the pressure on troubled companies.

22.   Changes in U.K. accounting standards required the company to reclassify its shareholders retained capital by moving it through the profit and loss account.

23.   Connor, who has applied rigorous U.S. accounting standards to U.N. bookkeeping, maintains that financial management demands by Congress have been met.

24.   Congress put the SEC in charge of accounting standards in clear recognition that capital markets cannot work well unless investors have reliable information.

25.   Commercial Union is moving from a three year to a one year accounting standard for its London Market business -- its international business written in London.

26.   Currently the Financial Accounting Standards Board, which is supported by the accounting industry, sets accounting standards.

27.   Earlier figures are being restated to reflect changes in accounting standards for insurers.

28.   Earlier figures were restated to reflect changes in accounting standards for insurers.

29.   Earlier figures are restated to reflect changes in accounting standard for insurers.

30.   FASB is a private professional body that sets accounting standards for U.S. business.