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What does Walt Disney’s Form 10-K communicate about its unearned revenue and accrued revenue?

February 5, 2015 by Dr. Wendy Tietz, CPA, CMA, CSCA, CGMA 0 Comments

Over the past year, The Walt Disney Company (DIS) has made the news because it increased its ticket prices at Walt Disney World in Florida, Disneyland Park in California, and other parks around the world.  Ticket revenue, however, is not its only source of revenue. The following is an excerpt from the Notes to Consolidated […]

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10-K, Ch 01 Financial statements, Ch 02 Transaction analysis, Ch 03 Accrual income, Ch 09 Long-term liabilities, Ch 11 Statement of cash flows, Financial accounting
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10-K Minute: Target, Data Breach, and Contingent Liabilities

March 27, 2014 by Dr. Wendy Tietz, CPA, CMA, CSCA, CGMA 0 Comments

Background In the fourth quarter of 2013, hackers broke into Target Corporation’s system and stole the names and credit card information for up to 70 million customers. This data breach is among the largest data breaches in U.S. history and lawsuits against Target Corporation are being filed by several parties including customers, credit card companies, […]

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10-K, Ch 09 Long-term liabilities, Financial accounting
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