Company: Hilton Worldwide Holdings

1) Give overview of Hilton Worldwide Holdings.

• What does Hilton Worldwide Holdings do?
• How do Hilton Worldwide Holdings differentiate themselves from the marketplace?
• Key competitors?
• What are Hilton Worldwide Holdings' main assets and liabilities, income and expense?

2) Describe the financial statement fraud risks (Please be industry specific, you can find this out indirectly by reading more about Hilton Worldwide Holdings)

Name 5 and give examples based on the company's business model.

3) Which areas on the balance sheet and income statement are most risky? Identify the areas and state why.

Name 5 of each and give examples based on the company's business model.

4) Describe the industry, regulatory and business risks.

Name 3 of each and give examples based on Hilton Worldwide Holdings' business model.

5) Give and describe the accounting pronouncements which apply to Hilton Worldwide Holdings.

Name 3 and give examples on what can go wrong if the accounting pronouncement is applied incorrectly, also based on the company's business model.

Sources of information:

Most recent 10-Q (audited)

Most recent 10-K:

https://www.sec.gov/Archives/edgar/data/1585689/000158568921000016/hlt-20201231.htm#ie1e75c511e9943ad92d2e84b1b441e34_13

Company website:

https://ir.hilton.com/