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Below are the list of all Defining Issues of 2004 in chronological order:

Issues in 2004

Issue No. 04-25, December 2004:
Accounting for the Tax Effects of Accounting for the Tax Effects of from Domestic Production Activities

Issue No. 04-24, December 2004:
Tax Services and Auditor Independence

Issue No. 04-23, December 2004:
Accounting for Nonmonetary Transactions

Issue No. 04-22, December 2004:
Expensing Stock Options Becomes Mandatory

Issue No. 04-21, December 2004:
2004 Guidance on Other-Than-Temporary Impairment

Issue No. 04-20, November 2004:
Some Accelerated Filers Get Extra 45 Days to File Reports on ICOFR

Issue No. 04-19, November 2004:
Accounting for Unexpected Production Defects and Waste - Inventory or Expense

Issue No. 04-18, November 2004:
The New Tax Law and Statement 109

Issue No. 04-17, October 2004:
Accounting for Income Taxes

Issue No. 04-16, September 2004:
More Securities to Be Covered by Delay of EITF 03-1 Requirements than Proposed

Issue No. 04-15, September 2004:
FASB to Delay and Modify Guidance on Other-Than-Temporary Impairment

Issue No. 04-14, July 2004:
Potential Changes in Accounting for Income Taxes

Issue No. 04-13, June 2004:
Staff Comments on SEC Filings Will Be Publicly Available

Issue No. 04-12, June 2004:
Exposure Draft on Measuring Fair Value

Issue No. 04-11, May 2004:
Accounting for the Prescription-Drug Subsidy

Issue No. 04-10, May 2004:
Valuing Stock Options with a Lattice Model

Issue No. 04-9, April 2004:
New Guidance on Other Than Temporary Impairment

Issue No. 04-8, April 2004:
Participating Securities for EPS Calculations

Issue No. 04-7, March 2004:
Expensing Stock Options Get Crystallized

Issue No. 04-6, March 2004:
More Form 8-k Disclosures, Less Filing Time

Issue No. 04-5, March 2004:
SEC Staff Guidance on Loan Commitments

Issue No. 04-4, March 2004:
PCAOB Approves Standard for Audits of Internal Control

Issue No. 04-3, January 2004:
SEC Staff Guidance on Revenue Recognition

Issue No. 04-2, January 2004:
Decision Time for Recognizing New Medicare Act’s Effects

Issue No. 04-1, January 2004:
Analysis Emphasized in SEC Guidance on MDA

Continue to page 2 (Issues in 2003)

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