That makes sense: Accounting rules require REITs to subtract depreciation in arriving at net income, but real estate tends to appreciate in value, not depreciate.

FORBES: Shaky Dividends

He laments the fact that accounting rules require PeoplePC to recognize revenue over the life of a contract, and certain losses all at once, even though the company sells its receivables and takes in cash immediately.

FORBES: Cheerleading Begins For PeoplePC

Under French accounting rules, a stake of this size would require the parent bank to treat Mr Pinault's operations as related in its own accounts.

ECONOMIST: Cr��dit Lyonnais: A shuffle offshore | The

In the U.S., the Financial Accounting Standards Board is working on rules that would require companies to disclose information that might be helpful in appraising a range of intangibles.

FORBES: Asset assessment

And in the U.S. the Financial Accounting Standards Board is working on rules that would require companies to disclose information that could be helpful in appraising a range of intangibles.

FORBES: Asset Assessment

The Government Accounting Standards Board (GASB) will decide on June 25th whether to impose new rules that would require states to use a more realistic rate.

ECONOMIST: Despite many reforms, big problems persist in most states

Or he could change accounting rules, giving banks a time out from the relentless, capital-killing mark-to-market rules that require financial firms to price their assets in an environment where no one wants them.

FORBES: Magazine Article