1. HW Description.

One of highlight activities of the course is to analyze the Annual Report (10-K) filed at SEC. Every student will choose a public company with 10-K (the recent annual report) on their website or EDGAR. By critically reading the 10-K for the perspective of accounting, students will be able to understand the firm’s Financial Reporting and Accounting Policy and be able to build analytical skills in reading financial data. If any, students may find financial reporting issues covered by news articles that has recently troubled in which students need to analyze the firm’s accounting policies and reporting process that caused the financial reporting issues.

2. HW Instruction.

a. Students may choose a listed company from Stock Exchanges.

b. Download the recent 10-K of the company from IR of the company website or SEC filings. https://www.sec.gov/edgar/searchedgar/companysearch.html (Links to an external site.)Links to an external site.

c. (1) Summarize each item in 10-K (Item 1 ~ 16) and (2) Analyze with student’s own words in each Item section. Summary and Analysis may be skipped if there is no description on the Item.

d. Focus on MD&A and Foot Note analysis on the following item section.

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations AND

Item 8. Financial Statements and Supplementary Data (each Note)

e. Extra-mile analysis to get high grade.

Identify possible red flags in terms of financial issues, accounting policy and financial reporting process in 10-K, if any, and analyze the issue with student’s own suggestions. (Extra-mile analysis to get high grade)

f. Only a MS Word file is acceptable. (No required word count and No limit of pages.)

g. Carefully read the grading rubrics.

3. Plagiarism penalty

a. Copy & Paste with others will result in Zero grade to both givers and takers

b. Plagiarism higher than 50% in Turnitin will result in Zero grade.

10K summary and analysis