2004 Annual Review of Financial Reporting Matters - Huron ...
2004 Annual Review of Financial Reporting Matters - Huron ...
2004 Annual Review of Financial Reporting Matters - Huron ...
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Transportation, Communications, Electric, Gas, and<br />
Sanitary Services Industry<br />
Restatements by Year Filed<br />
Number <strong>of</strong> Restatements<br />
22<br />
33<br />
48<br />
42<br />
54<br />
2000 2001 2002 2003<br />
<strong>2004</strong><br />
Top Five Accounting Issues (2000-<strong>2004</strong>)<br />
Reserves/Accruals/Contingencies<br />
10%<br />
17%<br />
Equity<br />
15%<br />
18%<br />
Revenue Recognition<br />
13%<br />
14%<br />
Investments/Derivatives<br />
7%<br />
9%<br />
Taxes<br />
6%<br />
7%<br />
% <strong>of</strong> Total <strong>2004</strong><br />
% <strong>of</strong> Total 5-year Average<br />
20 | <strong>2004</strong> <strong>Annual</strong> <strong>Review</strong> <strong>of</strong> <strong>Financial</strong> <strong>Reporting</strong> <strong>Matters</strong>
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