Financial Reporting Financial Reporting
  February 2005   

 Issues Covered

Executive Summary

Accounting for the American Jobs Creations Act of 2004

Accounting for Share-Based Payment

Accounting for Discontinued Operations

Accounting for Risks and Contingencies

Accounting for Inventory Costs and Nonmonetary Exchanges

Calculating Earnings per Share

Financial Reporting by Private, Small and Mid-sized Companies

Financial Reporting Using XBRL

Other Recent Developments in Accounting and Reporting

Calendar of Key Accounting and Reporting Dates

The Outlook for More Breakthroughs in 2005

Table of Pronouncements

Summary of Effective Dates

For More Information

 

 
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Print Newsletter

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If you would like further information or to discuss the implications of the matters discussed in this Financial Reporting Letter, please contact the BDO USA engagement partner serving you or one of the following partners: Ben Neuhausen or Wayne Kolins.

Ben Neuhausen (bneuhausen@bdo.com)
(312) 616-4661

Wayne Kolins (wkolins@bdo.com)
(212) 885-8595

Editor
Rosemary Schlank (rschlank@bdo.com)

Material discussed in this Financial Reporting letter is meant to provide general information and should not be acted upon without first obtaining professional advice appropriately tailored to your individual facts and circumstances.

Published by: BDO USA, LLP, 770 Kenmoor S.E., Suite 300, Grand Rapids, Michigan 49546

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Copyright © 2005, BDO USA,LLP. Material discussed in this Financial Reporting newsletter is meant to provide general information and should not be acted upon without first obtaining professional advice appropriately tailored to your individual facts and circumstances.