WASHINGTON, Jan 15, 1998 (Reuters) [Synopsis] - The AICPA and FASB are at odds with Congress and special interests over FASB efforts to set accounting standards for derivatives. The banks and special interests believe the rules would mislead users of financials and discourage the use of derivatives to offset risk. Securities and Exchange Commission Chairman Arthur Levitt is supporting FASB in its efforts, concerned that investors have not been fully informed about firms' derivative risks.