41.   Mainland China lacks shareholder protections such as clearly defined property rights, accounting standards, disclosure requirements and market regulation.

42.   Most of these are former state enterprises spun off by the government after adopting Western accounting standards.

43.   NBC executives acknowledge that the new accounting standards will make acquisitions easier, though they would not identify specific candidates.

44.   Obstacles include excessive Japanese regulation, different accounting standards and cross shareholding.

45.   Researching foreign companies can be problematic because you have to contend with different languages, exchange rates and accounting standards.

46.   Representatives of the industry, including Rawson, met with the accounting standards boards and determined how to book the revenues.

47.   Separately, Philips became the latest large European company to announce that it would adopt the generally accepted accounting standards that are used in the United States.

48.   Stuerzer said he thinks Daimler decided to take the charge in the first half to keep the results under German accounting standards similar to the results under U.S. standards.

49.   The above earnings figures were compiled using international accounting standards.

50.   The above numbers were compiled using international accounting standards.