The debt covenants in TCBY's loan agreement do not mention explicitly the accounting meth- ods the company must use when it prepares financial statements for submission to the lender. Required: Why don't lenders require the use of specific accounting methods rather than letting manage- ment pick from among GAAP alternatives? The debt covenants in TCBY's loan agreement do not mention explicitly the accounting meth- ods the company must use when it prepares financial statements for submission to the lender. Required: Why don't lenders require the use of specific accounting methods rather than letting manage- ment pick from among GAAP alternatives