71.   One of the holdups in the Bell Atlantic and Airtouch talks was whether the companies could combine under favorable accounting rules.

72.   One company, one man and one accounting rule drove that growth.

73.   Part of that poor earnings growth is simply a change in Polish accounting rules this year that skews comparisons.

74.   Peru is emerging from a recession and has changed its accounting rules, which previously let companies shift profits to subsidiaries to escape taxes.

75.   Regulators said that they believe that the new accounting rules could provide some of the information they have been missing.

76.   Robert Willens, an accounting analyst at Lehman Brothers, said that it was clear that consolidation would not be required under current accounting rules.

77.   Sanyo will also write down the value of its equity portfolio under new accounting rules that require companies to price their holdings at current market prices.

78.   Should the accounting rules for options change?

79.   Some deal makers believe the proposed compromise will help their business by giving all potential buyers the same accounting rule, creating a more level playing field.

80.   Some are looking at stock grants and repricing, all the while mindful of new accounting rules that will force them to take a hit.