Ill. Executive Summary: Compose a report that appropriately communicates the impact of revisions to stakeholders. A. Identify sources of other comprehensive income not included in net income. [ACC-309-01] B. Explain rationale for inclusion as comprehensive income (as opposed to net income) of nondisclosure within notes. [ACC-309-02] C. Evaluate impacts of company goals and finances for their implications on stockholder equity, using financial information to support claims. [ACC-309-02] D. Evaluate impacts of company goals and finances for their implications on retained earnings per share, using financial information to support claims. [ACC-309- 02] E. Explain the impact of issuing preferred stock or debt for determining changes to equity structures. [ACC-309-02] F. Assess the impact of changes to current tax structure for articulating changes relevant to the company. [ACC-309-02] G. Explain the implications of capital lease based on how it relates to the company's equipment usage. [ACC-30-02] H. Explain how postretirement plans will impact the company financially in the short and long term, using examples from the balance sheet to support claims. [ACC-309-02] I. Evaluate the company's current performance based on the outcomes of relevant ratio analysis. [ACC-309-02] J. Discuss types of accounting changes encountered and when retrospective and prospective approaches should be used. [ACC-309-02] K. Predict the impact of new credit policies or a change in product or markets based on relevant ratio analysis. [ACC-309-02] L. Discuss relevant accounting standards for informing the company's financial reporting strategies. [ACC-309-03] M. Explain how the four-step process was used for effectively correcting and reporting errors in the revision process. [ACC-309-03]