Assignment: Analysis of a 10-K Relating to Segment and NCI Reporting & Disclosures
1. Locate a 10-K of your choice from the SEC website (www.sec.gov). Present your choice in the conference set up for same in Week #1 for approval by stating the company name in the conference, including a link to the company's web page, and uploading / attaching the company's most recent 10-K report in PDF format. Only approved entities / 10-Ks will be accepted.
a. The company you select MUST have multiple reporting segments and non-controlling interests (NCIs) and references to same.
2. Explore the concepts of segments and NCIs disclosure and reporting using the course. You must also find and review / read outside literature on these subjects and use same in the paper.
3. Prepare an executive summary paper on reporting and disclosure issues related to segment and NCI within a 10K that must include the following:
a. A brief introduction / review of your chosen entity.
b. What are the requirements / rules for disclosures in the two areas of segments and NCIs to include the history, development, specific rules, key points etc. of segment and NCI disclosure requirements.
c. What and how your particular company has disclosed relating to these two items (and only these items), and
d. Your thoughts on the effectiveness / overall meaningfulness of your company's disclosures relating to segments and NCIs and the disclosure rules themselves.
Format your assignment according to the following formatting requirements:
1. The answer should be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides.
2. The response also include a cover page containing the title of the assignment, the student's name, the course title, and the date. The cover page is not included in the required page length.
3. Also Include a reference page. The Citations and references should follow APA format. The reference page is not included in the required page length.