NEW YORK ( TheStreet) -- "I'm raising my price target on Apple ( AAPL)," Jim Cramer told the viewers of his "Mad Money" TV show Tuesday. He said that his $200 price target on the company no longer applies if a new accounting change goes into affect. At issue are the Financial Services Accounting Board, or FASB, rules regarding how Apple can recognize revenue from its popular iPhone and less popular AppleTV products. Current rules force Apple to recognize this revenue over a 24-month period, meaning that sales today cannot be fully recognized for a full two years. This rule is antiquated and just plain dumb, said Cramer, as it treats Apple differently just because it makes a smarter phone with better software. Meanwhile, rivals like Nokia ( NOK), which apparently make "less-smart" phones, are immune to the rule, he said.