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Financial Reporting and Regulatory Update-Second Quarter 2004

Description

This Issue Alert summarizes 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 April 1, 2004 to July 8, 2004 are included.

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