Apple will host a webcast discussing its fourth quarter financial results on 22 October at 2pm (PDT).

The event - which takes place at 10pm UK time - is expected to see Apple deliver numbers that exceed its previous guidance for the quarter ($5.7 billion).

Analysts will be poring over Apple's figures in order to determine the impact of its new revenue accounting system for iPhones and the Apple TV.

Apple plans to gradually recognize revenue from sale of both products across 24-months. This means of accounting for these devices will also allow the company to book any revenue kick-backs the company may receive from its iPhone mobile network partners for any data or voice call charges it may be receiving a slice of under the distribution deals.

Apple seems set to deliver good figures in the current quarter, with Mac and iPod sales remaining strong and stock trading at a historical high at time of writing.

The company's fourth quarter conference call will be streamed in QuickTime format and made available here.