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BDO SEIDMAN, LLP’S JULY 2004  FINANCIAL REPORTING UPDATE PCAOB and SEC Matters ( Jeff Lenz )
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PCAOB Developments – AS No. 1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Control Over Financial Reporting – FAQs PCAOB’s Frequently Asked Questions document Can be accessed on PCAOB’s web site at  www.PCAOBUS.org/documents/staff_Q_A/Staff_Internal_Control.pdf New guidance available from the SEC on and PCAOB  on Internal Control Over Financial Reporting SEC’s Frequently Asked Questions document   Can be accessed on SEC’s web site at  www.sec.gov/info/accountants/controlfaq0604.htm
Internal Control Over Financial Reporting – PCAOB FAQ  ,[object Object],[object Object],[object Object]
Internal Control Over Financial Reporting – PCAOB FAQ  ,[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Control Over Financial Reporting – SEC FAQ  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Control Over Financial Reporting – SEC FAQ ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Control Over Financial Reporting – SEC FAQ  ,[object Object],[object Object],[object Object],[object Object]
Internal Control Over Financial Reporting – SEC FAQ  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Control Over Financial Reporting – SEC FAQ  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Control Over Financial Reporting – SEC FAQ  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Control Over Financial Reporting – SEC FAQ  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Control Over Financial Reporting – SEC FAQ  ,[object Object],[object Object],[object Object],[object Object],[object Object]
AS 3  Audit Documentation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Experienced Auditor ,[object Object]
SEC Matters - Update ,[object Object],[object Object],[object Object]
Public Access to SEC  Comment Letters ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],Public Access to SEC  Comment Letters ,[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Public Access to SEC  Comment Letters ,[object Object]
Form 8-K Revisions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Form 8-K Revisions ,[object Object],[object Object],[object Object],[object Object]
Form 8-K - New Disclosures ,[object Object],[object Object],[object Object],[object Object]
Form 8-K - New Disclosures (cont’d) ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],Form 8-K - New Disclosures (cont’d)
Proposed 8-K Items  Not  Adopted ,[object Object],[object Object],[object Object],[object Object]
Form 8-K - Other Changes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SEC Hot Buttons ,[object Object],[object Object],[object Object],[object Object]
IPR&D Charges in Pro Forma Income Statement ,[object Object],[object Object],[object Object]
Contingencies ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Segments ,[object Object],[object Object],[object Object],[object Object],[object Object]
Materiality  ,[object Object],[object Object]
Materiality  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Materiality  ,[object Object],[object Object],[object Object],[object Object],[object Object]
BDO SEIDMAN, LLP’S JULY 2004  FINANCIAL REPORTING UPDATE FASB and EITF Updates ( Ben Neuhausen )
Recent FASB Staff Positions (FSPs) ,[object Object],[object Object],[object Object],[object Object]
Status of Recent Exposure Drafts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Status of Recent Exposure Drafts ,[object Object],[object Object],[object Object],[object Object],[object Object]
Status of Recent Exposure Drafts ,[object Object],[object Object],[object Object],[object Object]
EITF Update EITF ISSUES DISCUSSED AT JULY MEETING
EITF Issues Discussed at July meeting ,[object Object],[object Object]
Issues Discussed at July meeting ,[object Object],[object Object]
Issues Discussed at July meeting ,[object Object],[object Object]
Issues Discussed at July meeting ,[object Object],[object Object]

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香港六合彩

  • 1. BDO SEIDMAN, LLP’S JULY 2004 FINANCIAL REPORTING UPDATE PCAOB and SEC Matters ( Jeff Lenz )
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  • 4. Internal Control Over Financial Reporting – FAQs PCAOB’s Frequently Asked Questions document Can be accessed on PCAOB’s web site at www.PCAOBUS.org/documents/staff_Q_A/Staff_Internal_Control.pdf New guidance available from the SEC on and PCAOB on Internal Control Over Financial Reporting SEC’s Frequently Asked Questions document Can be accessed on SEC’s web site at www.sec.gov/info/accountants/controlfaq0604.htm
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  • 35. BDO SEIDMAN, LLP’S JULY 2004 FINANCIAL REPORTING UPDATE FASB and EITF Updates ( Ben Neuhausen )
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  • 40. EITF Update EITF ISSUES DISCUSSED AT JULY MEETING
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