31.   But with the various smoothing mechanisms built into the accounting rule, that can take decades.

32.   By stretching or even breaking US accounting rules, they pay no tax at all.

33.   Changes in the accounting rules now require movie companies to write off advertising expenses faster.

34.   Changing accounting rules may seem cosmetic, but the measure could have broad effects on corporations and the stock market, analysts say.

35.   Company executives said on Tuesday that investors would be misled if they compared year-over-year sales under standard accounting rules.

36.   Council officials say about half the decline was caused by new accounting rules.

37.   Current accounting rules allow companies to hide that expenditure, which means that the balance sheets they put out are dishonest.

38.   Current securities laws and accounting rules require companies to report what they expect to spend on environmental problems.

39.   CP Rail President and Chief Executive Robert Ritchie last month told a Calgary business audience that Canadian railways are hampered by high taxes and restrictive accounting rules.

40.   Daimler-Benz and Chrysler, for example, would not be allowed to use pooling under German accounting rules.