71.   The results are audited according to Czech accounting standards.

72.   The Russians will not, for example, have to conform with strict accounting standards or have three years of operating history.

73.   The revision brings U.S. practices more closely into line with international accounting standards.

74.   The results are unaudited and are calculated according to Russian accounting standards.

75.   They can do that because Japanese accounting standards are considered less stringent than those in the U.S. or Europe.

76.   They also blocked several attempts to toughen accounting standards.

77.   To attract investors, the Russian government should set rigorous accounting standards and protect shareholder rights, he said.

78.   To comply with financial accounting standards adopted in January, First USA restated gains from earlier periods.

79.   To list on AIM, companies need have no trading history, level of capitalization and can use U.K., U.S. or international accounting standards.

80.   Vivendi Universal reports earnings under both French and American accounting standards.