2- Financial Reports

The Final Paper: SEC Filings and the EDGAR Database

In a three- to five-page paper research and discuss how the SEC’s EDGAR | Search Tools improves how investors find and use financial information. In your paper,

Explain how investors can use the Securities and Exchange Commission’s (SEC) database at EDGAR | Search Tools to research a company’s operations and financial information.

Assess the financial performance of Amazon.com, Inc. (AMZN) by determining the risk of investing in the company through financial statement analysis. To make the above assessment and determination, go to Amazon’s.com official website, and locate the company’s Investor Relations link. Using the Investors Relations link, find financial information such as SEC Filings and Annual Reports.

Conclude how investors can assess Amazon’s.com financial performance and risk using Annual Reports.

Explain the content of each report listed below in detail and how it relates to your assessment of Amazon’s.com financial performance.

Form 10-K SEC filings
Annual Reports
Management Discussion and Analysis
Management’s Responsibility for Financial Reporting
Management’s Report on Internal Control over Financial Reporting
Auditors’ Report
Selected Financial Data

Amazon.com, Inc. (AMZN) is the world’s largest electronic commerce and cloud computing company measured by revenue and market capitalization. The following items were adapted from a recent Annual Report of Amazon.com (Links to an external site.) for the year ending December 31:

In millions

1. Accounts payable $16,459
2. Accounts receivable 5,612
3. Cash 14,557
4. Cost of sales 62,752
5. Income tax expense 167
6. Interest expense 210
7. Inventories 8,299
8. Net cash provided
by operating activities 6,842
9. Net cash flows used for
investing activities (5,065)
10. Net sales 88,988
11. Other expense 118
12. Other income 76
13. Property, plant, and other
long-term assets 16,967
14. Selling, general, and
administrative expenses 26,058
15. Retained earnings (Dec. 31) 2,190

Indicate on which financial statement you would find each of the preceding items using the following notations (note: an item may appear on more than one statement):

IS Income statement
SE Statement of stockholders’ equity
BS Balance sheet
SCF Statement of cash flow

Prepare an income statement for the year ending December 31, based on the Amazon.com, Inc. financial statement data shown above.

Must add an APA heading (Level 1 or Level 2) for each one of the topics discussed in the research paper as shown:

SEC EDGAR Database Level 1Amazon’s.com financial performance Level 1
Form 10-K SEC Filings Level 2
Annual Reports Level 2
Management Discussion and Analysis Level 2
Management’s Responsibility for Financial Reporting Level 2
Management’s Report on Internal Control over Financial Reporting Level 2
Auditors’ Report Level 2
Selected Financial Data Level 2
Financial Statement Notations (IS, SE, BS, SCF) Level 1Amazon’s.com Income Statement Level 1

Use the following APA Style blog to read about the APA Five Levels of Headings https://blog.apastyle.org/apastyle/2011/04/how-to-use-five-levels-of-heading-in-an-apa-style-paper.html

Must use at least 4 scholarly and/or credible articles from ProQuest Business, Industry Databases: Nasdaq.com, EY.com, and Comprehensive Accounting Databases: FASB codification, AICPA, and SEC reference library sources