61.   The report says that had Ozer properly followed accounting standards, Andersen would have discovered misstatements and required its clients to make corrections to their books.

62.   The SEC is making moves to get tough on accounting standards.

63.   The Securities and Exchange Commission also has suggested tightening accounting standards to make it harder for companies to hide money woes.

64.   Then there is the issue of accounting standards themselves.

65.   There was no previous-year comparison available because that figure was calculated under new European Union accounting standards.

66.   They include asking companies to adopt international accounting standards and to pay chief executives based on performance.

67.   This comes as Mexican banks struggle to bring their balance sheets in line with U.S. GAAP accounting standards.

68.   To keep those groups happy, it has allowed accounting standards to slide.

69.   Using U.S. accounting standards, loans on which no interest has been paid for between three months and six months fall into a riskier category than using Korean standards.

70.   Vivendi intends to begin reporting its results in line with U.S. accounting standards next year.