Paper Assignment: Analysis of a 10-K Relating to Segment and NCI Reporting & Disclosures
a. Locate a 10-K of your choice from the SEC website (COSTCO). Present your choice in the conference set up for approval by stating the company name in the conference, and uploading / attaching the company's most recent 10-K report in PDF format. Only approved entities / 10-Ks will be accepted.
o The company you select MUST have multiple reporting segments and non-controlling interests (NCIs) and references to same. You are expected to check to be sure they have these prior to posting up for approval.
b. Explore the concepts of segment and NCI disclosure and reporting using course resources. You must also find and review / read outside literature (to mean more than just the 10-K report) on these subjects and use and reference same in the paper.
c. Prepare a paper on reporting and disclosure issues related to segment and NCI within a 10-K that must include the following:
o A brief introduction / review of your chosen entity.
o What are the requirements / rules for disclosures in the two areas of segments and NCIs to include the history and development of the specific rules, the specific applicable rule #s, key points etc. of segment and NCI reporting and disclosure requirements.
o Summarize what and how your particular company has disclosed relating to these two items (and only these items), and
o Your thoughts on the effectiveness / overall meaningfulness of your company's disclosures relating to only segments and NCIs and their disclosure rules for these two areas only.
d. Your deliverable is to be three to five pages in length (~1,000 to 1,800 words), single-spaced, double spacing between paragraphs, one-inch margins and a font size of 10 - 12 points. Include a cover page and works cited section. In-text citations of all facts must be included and done per APA standards. The paper is to be uploaded through the assignment folder provided for same using only a single Word document with only "YourName.doc(x)" as the file name. There are to be no active hyperlinks anywhere in the submission.
e. Points will be deducted for failing to adhere to these requirements, including the word count and especially the 4 requirements in part 3.
Format your assignment according to the give formatting requirements:
a. The answer must be double spaced, typed, using Times New Roman font (size 12), with one-inch margins on all sides.
b. The response also includes a cover page containing the title of the assignment, the course title, the student's name, and the date. The cover page is not included in the required page length.
c. Also include a reference page. The references and Citations should follow APA format. The reference page is not included in the required page length.