21.   But I do know that everything from American contract law to accounting standards to cultural messages is now winning here more each day.

22.   But it has done so many deals recently that analysts do not expect, even under the new accounting standards, that evaluating Vivendi will be easy.

23.   But national regulators should be doing more together on such matters as common listing requirements and international accounting standards.

24.   Canadian accounting standards differ slightly from those in the United States, notably in how they treat joint ventures.

25.   Columnists offer a jaundiced take on the supposed advantages of being audited by a Big Five firm under international accounting standards, as most large Czech companies now are.

26.   Companies whose fiscal years end in other months might be able to adopt the new accounting standard this year.

27.   Companies should in the future also have a choice of reporting to either German or international accounting standards, the joint declaration of the politicians said.

28.   Generally Accepted Accounting Practices and are not comparable to figures the company released last year, which were calculated according to German accounting standards.

29.   Greene sees a problem because many accounting standards are actually rules.

30.   He said there was a need for greater openness and transparency, which would include the setting up of international accounting standards.