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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S<strong>of</strong>tware Industry<br />
Restatements by Year Filed<br />
48<br />
51<br />
Number <strong>of</strong> Restatements<br />
34<br />
40<br />
30<br />
2000 2001 2002 2003<br />
<strong>2004</strong><br />
Top Five Accounting Issues (2000-<strong>2004</strong>)<br />
Revenue Recognition<br />
39%<br />
47%<br />
Equity<br />
15%<br />
20%<br />
Acquisition Accounting<br />
8%<br />
12%<br />
Capitalization/Expense <strong>of</strong> Assets<br />
6%<br />
6%<br />
Reserves/Accruals/Contingencies<br />
4%<br />
6%<br />
% <strong>of</strong> Total <strong>2004</strong><br />
% <strong>of</strong> Total 5-year Average<br />
<strong>Huron</strong> Consulting Group | 21
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