| Instructions: You are to prepare a list of the type of information that should appear in an interim report for ParentCo as of 11/1/2013. I strongly suggest that you use FASB 131 as a primary source. The list should be prioritized by reasoning that is driven primarily by case facts. The assumptions should appear lower in the list. |
| Type I Data |
| # | Item | Reasoning for selection (even if it is an assumption) |
| 1 |
| 2 |
| 3 |
| 4 |
| 5 |
| 6 |
| 7 |
| 8 |
| 9 |
| 10 |
| Type II Data |
| # | Item | Reasoning for selection (even if it is an assumption) |
| 1 |
| 2 |
| 3 |
| 4 |
| 5 |
| 6 |
| 7 |
| 8 |
| 9 |
| 10 |
| Type III Data |
| # | Item | Reasoning for selection (even if it is an assumption) |
| 1 |
| 2 |
| 3 |
| 4 |
| 5 |
| 6 |
| 7 |
| 8 |
| 9 |
| 10 |