Project 1: Analysis of a 10-K (10%)

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 companys web page, and uploading / attaching the companys most recent 10-K report in PDF format. Only approved entities / 10-Ks will be accepted. a. The company you select MUST have 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 in order to properly address the requirements of the paper.

3. Prepare an executive summary paper on reporting and disclosure issues related to segment and NCI within a 10- K that must include the following: a. A brief introduction / review of your chosen entity. b. What are the general requirements for disclosures in these two areas (history, development, specific rules, key points etc). 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 and the disclosure rules themselves.

4. 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. Use headings related to topics in our class, and include a cover page and works cited section. In-text citations must be included and done per APA standards.

Here is a link for Sec 10k report

https://www.sec.gov/Archives/edgar/data/909832/000090983215000014/cost10k83015.htm