A corporation's balance sheet presents information as of a point in time. The balance sheet conveys information about a company's assets, liabilities and stockholder's equity. This discussion will provide you with the opportunity to analyze an actual corporation's balance sheet and identify its main components. Look up your favorite company's website (or the website of any large corporation) on the Internet. Once you are on the company's corporate website, look up their most recent Annual Report including the financial statements and find the balance sheet. Some examples of companies may be Disney, Coca Cola, Apple, or any others you are interested in. You can find the most recent Annual Report generally at the Investor Relations portion of your favorite company's website.

The chosen company is Amazon.

This discussion will give you the opportunity to discuss the types of disclosures included in the balance sheet of actual companies, including the Management's Disclosure and Analysis (MD&A). Review the annual report for a Company of your choice that you are personally or professionally interested in. Within the annual report, find the disclosures, management's discussion and analysis, and any other related disclosures. Discuss your findings. Do you feel there was sufficient information in the disclosures regarding the company or was information omitted that you would like to know more about? Why or why not? How did the disclosures affect your overall analysis and opinion of the company's financial standing?