paper 1

This paper is focusing Reportable segments and NCI only.

Please do not write anything not related to reportable segments and NCI of COSTCO .

Do not use the words like; “WE”, “OUR”, “I” something like that.

a. A brief introduction / review of your chosen entity.

· In this section, you should introduce COSTCO briefly. Also, you should explain about which and what type of reportable segments Costco has and NCI as mentioned above.

b. What are the requirements / rules for disclosures in the two areas of segments and NCIs to include the history and development of the specific rules, the specific applicable rule #s, key points etc. of segment and NCI reporting and disclosure requirements.

· In this section, you should identify and write general the requirements and/or rules of reportable segments disclosure and NCI disclosure including:

i. History and development of the specific rules related reportable segments and NCI

ii. Applicable rule numbers related reportable segments and NCI

iii. Key points of the rules related reportable segments and NCI

· Please do not write anything not related to reportable segments and NCI of COSTCO

c. Summarize what and how your particular company has disclosed relating to these two items (and only these items),

· This section should analyze and explain whether Costco is reporting Costco's segments and NCIs based on the rules mentioned in Section B.

· Please do not write anything not related to reportable segments and NCI of COSTCO

d. Your thoughts on the effectiveness / overall meaningfulness of your company's disclosures relating to only segments and NCIs and their disclosure rules for these two areas only.

· Literally thoughts of Costco’s reportable segments and NCI disclosure and Costco’s rules for Costco’s reportable segments and NCI

· Please do not write anything not related to reportable segments and NCI of COSTCO