accounting principle
accounting standard

This is in part because of our tough accounting standards.

But if other accounting standards are involved as well, that excuse may not hold, he added.

That has forced companies to comply with Western accounting standards.

"The new accounting standards have certainly raised the awareness of those issues."

The company did not estimate the amount of the credit for the other accounting standard.

The concept of a business model has been incorporated into certain accounting standards.

Other countries often have similar arrangements but with their own accounting standards and national agencies instead.

Excluding the effects of the new accounting standards, the company lost $190 million in 1992.

Given a free hand, the Commission could put the development of international accounting standards back 15 years.

He said international accounting standards were not far enough developed to justify such a move.