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The controller was extremely impressed in your proficiency with the financials and sent your work over to the chief financial officer (CFO). Because of your

The controller was extremely impressed in your proficiency with the financials and sent your work over to the chief financial officer (CFO). Because of your attention to detail and understanding of the Generally Accepted Accounting Principles (GAAP), the CFO asks you to review the following areas of the organization: Deferred taxes Leases Share-based compensation Dilutive securities Revenue recognition Complete the following tasks for SeaWorld: D - Disclosure Analysis D1. Deferred taxes D2. Leases D3. Share-based compensation D4. Dilutive securities D5. Revenue recognition Review the note disclosures related to the areas mentioned above. Address the following for the organization: Disclosures regarding deferred taxes, leases, share-based compensation, dilutive securities, and revenue recognition: Examine the notes to the financial statements for each, and provide a summary of the accounting polices used. The Financial Accounting Standards Board (FASB) issued a new revenue recognition and lease standard. Review the organizations disclosures regarding revenue recognition and leases. Include a summary of impact of the updated revenue recognition and lease standard on the entity

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