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: 2006 : 10-K
· SAB 108
Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements
: 2006 : 10-K
· Intangible Assets
Amortizable intangible assets
Nonamortizable intangible assets
: 2006 : 10-K
· Impairment of long-lived assets
Describes Company's policy on evaluating and accounting for impairment of long-lived assets, in accordance with SFAS 144.
: 2006 : 10-K
· SAB 108
Adoption of SAB 108 and impact on net earnings for 2006.
: 2006 : 10-K
· SAB 108
“Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements”, (“SAB 108”).
: 2006 : 10-K
· Goodwill
Analysis of changes in the carrying amount of goodwill as allocated to operating segments for goodwill impairment.
: 2006 : 10-K
· Note 12. Goodwill and Other Intangible Assets
Changes in the carrying amount of Goodwill by segment for the years ended December 31, 2006 and 2005, and components of identifiable intangible assets as of December 31, 2006 and 2005.
: 2007 : 10-K
· Intangible Assets
Note 9 - Includes table showing components of finite-lived intangible assets.
: 2007 : 10-K
· SAB 108
Staff Accounting Bulletin (“SAB”) No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Current Year Misstatements
: 2007 : 10-K
· Goodwill
Note 8 - Includes table showing changes in the carrying amount of goodwill for fiscal years 2007 and 2006 by segment.
Aetna : 2006 : 10-K
· Goodwill
Describes Company's policy on testing for impairment.
Allstate Insurance Company : 2006 : 10-K
· SEC SAB 108
Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements.
Allstate Insurance Company : 2006 : 10-K
· Goodwill
Alphabet Inc. / Google Inc. : 2006 : 10-K
· Goodwill
Alphabet Inc. / Google Inc. : 2006 : 10-K
· Goodwill
Caterpillar Inc. : 2006 : 10-K
· Goodwill
Describes Company's policy on valuing Goodwill and testing for impairment, in accordance with SFAS 142.
Coca-Cola Company : 2006 : 10-K
· SAB 108
Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements (SAB No. 108 )
Costco Wholesale Corporation : 2006 : 10-K
· SAB 108
CVS Health Corporation : 2006 : 10-K
· SAB No. 108
SAB No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements”
CVS Health Corporation : 2006 : 10-K
· Intangible Assets
Note includes Company's policy on testing for impairment of Intagible Assets.
CVS Health Corporation : 2006 : 10-K
· Goodwill
Describes Company's policy on testing Goodwill for impairment.
Delphi Corporation : 2006 : 10-K
· SFAS No. 144
Note explains corporation's compliance with SFAS No. 144
Ducommun Inc : 2006 : 10-K
· LONG-LIVED ASSETS
Policy on impairment and valuation of long-lived assets.
DuPont : 2006 : 10-K
· Goodwill and Other Intangible Assets
Summarizes changes in the carrying amount of Goodwill for the year ended December 31, 2006, by reportable segmentn and gross carrying amounts and accumulated amortization of other intangible assets by major class.
Federated Department Stores, Inc. : 2007 : 10-K
· SFAS No.142
Goodwill and Other Intangible assets recorded in accordance with SFAS No.142
Federated Department Stores, Inc. : 2007 : 10-K
· SAB No. 108
SAB No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements”
Federated Department Stores, Inc. : 2007 : 10-K
· SFAS No. 144
Accounting for the Impairment or Disposal of Long-Lived Assets
FedEx Corporation : 2007 : 10-K
· Goodwill
FedEx Corporation : 2007 : 10-K
· SAB 108
Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements
Halliburton Company : 2006 : 10-K
· Goodwill
Policy on reviewing/testing for impairment and recognizing charges, if required
Halliburton Company : 2006 : 10-K
· SAB 108
Staff Accounting Bulletin No. 108 (SAB 108), “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statement”.
Hartford Financial Services Group, Inc. : 2008 : 10-K
· 6. Reinsurance
Hess Corporation : 2006 : 10-K
· SFAS No. 142
Explains policy on testing Goodwill for impairment and recording loss in compliance to SFAS No. 142.
Honeywell International, Inc. : 2006 : 10-K
· SAB 108
Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements
Ingram Micro Inc. : 2006 : 10-K
· SAB 108
Considering the Effects of Prior Year Misstatements When Quantifying Misstatements in Current Year Financial Statements” (“SAB 108”).
International Paper Company : 2006 : 10-K
· SFAS No. 154
SFAS No. 154, “Accounting Changes and Error Corrections,”
International Paper Company : 2006 : 10-K
· Goodwill
Goodwill impairment
Lehman Brothers : 2006 : 10-K
· SAB 108
Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements (“SAB 108”).
Lehman Brothers : 2006 : 10-K
· Identifiable Intangible Assets and Goodwill
Includes tables showing aggregate amortization of expenses and changes in the carrying amount of goodwill for the years ended November 30, 2006, 2005 and 2004.
Lockheed Martin Corporation : 2006 : 10-K
· Goodwill
Marathon Oil Corporation : 2006 : 10-K
· Note 2. SAB No. 108
Staff Accounting Bulletin ("SAB") No. 108, "Financial Statements – Considering the Effects of Prior Year Misstatements When Quantifying Misstatements in Current Year Financial Statements."
Marathon Oil Corporation : 2006 : 10-K
· Note 2. EITF Issue No. 04-13
Accounting for Purchases and Sales of Inventory with the Same Counterparty.
MetLife : 2006 : 10-K
· SAB 108
SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements
Newell Brands Inc. : 2006 : 10-K
· SAB 108
SAB 108, “Considering the Effects of Prior Year Misstatements in Current Year Financial Statements.”
News Corporation : 2006 : 10-K
· SFAS No. 154
SFAS No. 15 - Accounting Changes and Error Corrections
Prudential Financial, Inc. : 2006 : 10-K
· SAB 108
SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements.
Safeway Inc. : 2006 : 10-K
· Impairment Charges
The note describes the Company's policy on recognizing and recording impairment related to store closings.
Safeway Inc. : 2006 : 10-K
· Note B: Goodwill
Note B summarizes changes in Company's goodwill during 2006 and 2005 by geographic area.
Sears Holdings : 2007 : 10-K
· SAB 108
Staff Accounting Bulletin (“SAB”) No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements
Sysco Corporation : 2006 : 10-K
· Changes in Accounting
Change in measurement date for the pension and other postretirement benefit plans from fiscal year-end to May 31st, which represents a change in accounting.
The Cianbro Companies : 2006 : 10-K
· SFAS No. 157
Statement of Financial Accounting Standards No. 157, Fair Value Measurements (SFAS No. 157).
The Travelers Companies : 2006 : 10-K
· SFAS No. 154
Adoption of SFAS No. 154 and its effect on the Company’s results of operations, financial condition or liquidity.
The Travelers Companies : 2006 : 10-K
· SAB 108
Staff Accounting Bulletin No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements (SAB 108)
Time Warner Telecom, Inc. : 2006 : 10-K
· Change in Accounting Principle
Change in Accounting Principle for Recognizing Programming Inventory Costs at HBO
Time Warner Telecom, Inc. : 2006 : 10-K
· SAB 108
Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements (“SAB 108”).
Time Warner Telecom, Inc. : 2006 : 10-K
· Asset Impairments
Goodwill and Indefinite-Lived Intangible Assets
Tyson Foods, Inc. : 2006 : 10-K
· EITF Issue No. 04-13
Accounting for Purchases and Sales of Inventory with the Same Counterparty
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