71.   Vivendi said it intended to begin reporting its results in line with full United States accounting standards next year.

72.   A spokeswoman said the revisions were partly the result of changes made to accounting standards in a step toward harmonization with the rest of the European Union.

73.   ACCOUNTING for goodwill has been one of the most controversial accounting standards to evolve in this region.

74.   Andersen blames the WorldCom debacle on the company, saying its auditing work was in compliance with accounting standards.

75.   Bayer has not gone to U.S. accounting standards, but instead this year published results according to IAS, or International Accounting Standards.

76.   Enevoldsen said IASC was in the process of drafting new accounting standards on financial instruments, discontinuation of operations and impairment of assets.

77.   German companies have hesitated to list on the New York exchange because of the stricter American accounting standards.

78.   Groves went on to say that despite certain trivial differences in the presentation, Malaysian accounting standards are basically similar to international standards.

79.   It recognises the currently existing body of accounting standards issued by the MIA and Macpa, which are generally applied in the preparation of financial statements.

80.   News and Trends Accountability New accounting standards fitting the needs of Egyptian laws and regulations have been developed and implemented.