Assurance Publications

Client Advisories

Our client advisories are concise documents that provide timely commentary, analysis and insights on events and trends of interest to managers and directors. To subscribe to future client advisories, please use our RSS feed or send an email to BDO Seidman’s National Assurance practice at assurance@bdo.com

5/1/2008 Disclosures and Audit Committees are Key in Turbulent Times
159KB PDF file
2/28/2008 Financial Reporting in Turbulent Markets
160KB PDF File
1/31/2008 New Accounting for M&A Affects Earnings and Deals
171KB PDF File
12/18/2007 XBRL: What should companies do now?
159KB PDF File

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Financial Reporting Conference Calls

BDO Seidman conducts quarterly financial reporting update conference calls for our clients and friends. To hear a replay of a call, click on the link for the corresponding audio (WAV) file below. To receive invitations to future conference calls, please send an e-mail to reportingupdate@bdo.com.
(High speed internet connection recommended. Expect delays of a minute or more with connection slower than cable modem.)

CPE Attendance Sheet
70KB Word Document
5/6/2008 May 2008 Financial Reporting Update
416KB PowerPoint Presentation
42MB WAV File (1:00:59)
1/2/2008 December 19 Reporting Update Audio
58MB WAV File (1:22:56)
12/21/2007 December 19 Reporting Update Slides
Adobe Acrobat PDF 153KB
10/16/2007 October 2007 Financial Reporting Update
40MB WAV File (0:57:58)
313KB PowerPoint Presentation
6/1/2007 June 2007 Financial Reporting Update
182KB PowerPoint Presentation
40MB WAV File (0:59:22)

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Financial Reporting Newsletters

Our Financial Reporting newsletters address significant financial reporting developments, relating to both public and private businesses, that occur throughout the year.

5/9/2008 Shareholder Questions - 2008
194KB PDF File
3/14/2008 Accounting Year in Review: 2007
536KB PDF file
2/13/2008 SEC Year in Review: Overview of Significant 2007 Developments
288KB PDF file
2/1/2008 Report on the AICPA SEC and PCAOB Conference
230KB PDF file
9/28/2007 Fair Value Measurements, Statement 157: Questions and Answers
200K PDF File
5/4/2007 Shareholder Questions - 2007
357K PDF File
2/19/2007 Accounting Year in Review: 2006
784K PDF File
2/6/2007 SEC Year in Review
207K PDF File
1/26/2007 Report on the AICPA SEC and PCAOB Conference
215K PDF File

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Comment Letters

BDO Seidman's comment letters on FASB and SEC proposals.

1/6/2009 BDO generally agrees with the changes reflected in the proposed Statement on Subsequent Events and supports the FASB’s proposal to move the guidance on this subject from the auditing literature to the accounting literature.
19KB PDF File
1/6/2009 BDO supports the FASB’s proposal to move the guidance on going concern from the auditing literature to the accounting literature but urges the FASB to rethink the expanded time horizon proposed in its proposed Statement on Going Concern.
29KB PDF File
8/11/2008 BDO Seidman urges the FASB to rethink its proposed disclosures about potential litigation and certain other loss contingencies.
77KB PDF File
8/1/2008 BDO Seidman responds to the SEC's request for comments on interactive data to improve financial reporting.
25KB PDF Document
7/23/2008 BDO Seidman asks the SEC to provide guidance about estimates of fair value in distressed markets. We also urge the SEC to recommend that the FASB and IASB be circumspect in extending fair value measurements to nonfinancial liabilities.
32KB PDF File
7/14/2008 BDO Seidman responds to the FASB’s request for additional comments on mergers and acquisitions of not-for-profit organizations.
36KB PDF File
6/5/2008 BDO Seidman comments on the FASB’s preliminary views regarding financial instruments with characteristics of equity.
39KB PDF File
5/29/2008 BDO Seidman generally supports the goal of enhanced reporting by foreign private issuers but suggests a few modifications to the SEC’s rule proposal.
34KB PDF File
5/2/2008 BDO Seidman evaluates the disclosure requirements in proposed FSP FAS 132(R)-a and suggests an alternative approach that is more flexible and easier to implement.
30KB PDF file
4/18/2008 BDO Seidman urges the FASB to trim the disclosures in proposed FSP FAS 117-a on endowments for not-for-profit organizations and suggests extending the effective date to allow an extra six months for implementation.
33KB PDF file
3/31/2008 BDO Seidman generally supports the recommendations of the SEC's CIFR advisory committee, but asks the committee to reconsider its recommendations in several areas, including industry-specific and activity-based accounting guidance.
53KB PDF file
1/21/2008 BDO Seidman urges the FASB to clarify the eligibility criteria for the proposed deferral of the effective date of Interpretation No. 48, Accounting for Uncertainty in Income Taxes, for nonpublic companies.
25KB PDF file
1/16/2008 BDO Seidman supports the proposed partial deferral of Statement 157, Fair Value Measurements, for nonfinancial assets and liabilities
111KB PDF file
10/24/2007 BDO Seidman urges the FASB to table its proposed guidance on accounting for convertible debt securities that may be settled in cash and recommends rethinking and simplifying the accounting for all convertible securities.
44KB PDF File
10/10/2007 BDO Seidman applauds the SEC's efforts to improve financial reporting and urges the CIFR Committee to widen its sights when targeting the factors that cause complexity and unnecessary burdens.
44KB PDF File
9/24/2007 BDO International responds on behalf of our global network to the SEC's proposal to drop the reconciliation requirement for foreign private issuers that submit financial statements prepared in accordance with IFRS as published by the IASB.
835KB PDF file
9/17/2007 BDO Seidman responds to the SEC's proposal for Smaller Company Reporting Company Regulatory Relief and Simplification.
168KB PDF file
7/18/2007 BDO Seidman responds to the SEC's request for additional comment on the definition of "significant deficiency."
32KB PDF file
7/12/2007 BDO Seidman responds to the SEC's request for additional comments on the PCAOB's Auditing Standard No. 5.
35KB PDF file
4/5/2007 BDO Seidman expresses support for a new process of issuing valuation guidance specifically for financial reporting.
34KB PDF File
3/30/2007 BDO Seidman suggests more flexibility in disclosure formats and reduced disclosures for private companies.
61KB PDF File
3/6/2007 BDO Seidman comments on the PCAOB's Rulemaking Docket Matter No. 021 - Proposed Auditing Standard - An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements and Related Other Proposals
83KB PDF File
3/6/2007 BDO Seidman comments on the SEC's Proposed Interpretive Guidance - Management's Report on Internal Control Over Financial Reporting and Proposed Rule Amendments
59KB PDF File
1/31/2007 BDO Seidman suggests some combinations of not-for-profit organizations should be accounted for as mergers of equals, not acquisitions.
36KB PDF File

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