Chapter 10 Outline

General Organization of Explanatory Notes

1. Significant Accounting Policies
1. Depreciation method.
2. Inventory valuation method.
3. Basis of consolidation.
4. Income taxes.
5. Employee benefits.
6. Amortization of intangible assets.
7. Earnings per share of common stock calculation.
8. Stock option and employee stock purchase plans.
2. Details of Other Financial Statement Amounts
1. Reporting to the Securities and Exchange Commission.
3. Other Disclosures
1. Accounting change.
2. Business combinations.
3. Contingencies and commitments.
4. Events subsequent to the balance sheet date.
5. Impact of inflation.
6. Segment information.
4. Management's Statement of Responsibility
1. Financial statements are the responsibility of management--not the auditors.

Management's Discussion and Analysis

Five-Year (or Longer) Summary of Financial Data

1. Adjustment of per share data for stock dividends and stock splits.
2. Supplemental disclosures--not part of the financial statements themselves.

Independent Auditors' Report

Financial Statement Compilations