| 11. | Meantime, changing accounting standards allows the Bells to depreciate equipment costs quicker.
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| 12. | A lot of these companies are not subject to international accounting standards.
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| 13. | Earlier figures were restated to reflect changes in accounting standards for insurers.
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| 14. | Previous figures are restated to reflect changes in accounting standards for insurers.
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| 15. | The results were restated to reflect changes in accounting standards for insurers.
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| 16. | The 1994 figures were restated to meet new accounting standards for insurers.
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| 17. | The Financial Accounting Standards Board is another good example of the sort.
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| 18. | The bank reported according to International Accounting Standards for the first time.
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| 19. | The international accounting standards body already has recommended the expensing of options.
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| 20. | Financial accountancy is governed by both local and international accounting standards.
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