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Financial Reporting and Regulatory Update-First Quarter 2005


Financial Executives Research Foundation (FERF) has prepared the following summary of proposed and final actions by the following U.S. and international standard setting and regulatory bodies: Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), International Accounting Standards Board (IASB), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), and the Public Company Accounting Oversight Board (PCAOB). Actions for the period January 1 through March 21 are included.

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