Invitrogen Recasts 2003 EPS To Reflect Accounting Change | GenomeWeb

Invitrogen last week issued its fourth-quarter and full-year financial report for 2004, and restated its 2003 earnings calculations to comply with new accounting standards for public companies to report the potentially dilutitive effect of contingently convertible debt on earnings.

"It's a what-if analysis, showing what could happen," Steven Huddart, an accounting professor at Pennsylvania State University, told BioCommerce Week.

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In PNAS this week: variation patterns in wheat lines, regulatory variation in Capsella grandiflora, and more.

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