SEC Filings and the EDGAR Database

In a three- to five-page paper (not including the title and reference pages) 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 (Links to an external site.) 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 (Links to an external site.) 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:
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 com, Inc. financial

statement data shown above.

Sample Solution