6. Alibaba Groups Consolidated Balance Sheets in its IPO Prospectus report that its retained earnings went from a positive balance in the year ended March 31, 2012 to a large negative balance in the year ended March 31, 2013.

a. Generally speaking, what are the factors that impact a companys retained earnings? Using the information from Alibaba Groups Consolidated Financial Statements in its IPO Prospectus, provide possible explanations for factors that contributed to the wild fluctuations in retained earnings and whether this should cause an investor concern.

8. Research the FASB ASC Topic 810 regarding variable interest entities (VIEs). Under this standard, a primary

beneficiary must consolidate its VIE.

a. In accordance with ASC 810, what is a VIE? How does Alibaba Group apply ASC 810 to consolidate its VIEs? Cite the specific provisions in the ASC to supportyour argument.

A Anime The e Alibaba Group Initial Public Offering: A Case Study of Financial Reporting Issues Qing L. Burke Tim V. Eaton Miami University INTRODUCTION September 19, 2014 Alhabe Grup Holding Limited (Alifba Groep), the Chines.com.mt funded in 1999. had stal police offering (IPO) of me deputet 568 pe care ne New York Stock Enchang Bundon this olering peice din deal tased 25 litro Alibaba Group, making at the world's largest IPO Gato 2014 The scope of Albaba Group's IPO ha de particular antion to the risks and opportunities of insting this company as well as decom This will first provide a break ground on Alibaba Group, and tim explore mportant aspecte sociated within tro de U.S. Corporate Since theme of Aliti.com 1999 by Jack Mabinho, China, Alto Grosso A 0 www .. Comments Asteropleveloped an ecote woond its platform tof hy, wit, din party provider, trepik alle pertim, de companies. Totie 1 show important in Alibaba Grup'shtory