These, in effect, mark balance sheet assets and liabilities to market values.

FORBES: Canadian Insurance Heating Up

Lay promised to improve Enron's famously inscrutable balance sheet and swiftly advanced Mark Frevert and Greg Whalley to the "office of the chairman, " squelching concerns over an exodus of top talent.

FORBES: Scapegoat

"It's better for us to spend that capital on database applications and code instead of making sheet metal, " says Mark Hurd, vice president of worldwide marketing for NCR's computer systems group.

FORBES: Too little and probably too late

Mr Reichstul made his mark last October by cleaning up Petrobras's balance sheet, which had been largely a work of fiction.

ECONOMIST: Petrobras

With the market value plummeting, he argued, mark-to-market accounting turned AIG's balance sheet into a nightmare.

NPR: Firms Blame Financial Woes On Accounting Rule

Fourth-choice keeper Mark Brown made only his second appearance of the season for Rangers and chalked up his second clean sheet.

BBC: Albertz at his fiercest

He would have to deconstruct the copy by considering the purpose of each mark in terms of the problems of drawing from life, and then reconstruct the original on another sheet of paper as it would originally have been made.

FORBES: The Case Of The Art Forger Who Restored Dead Painters' Careers [Book Excerpt]