Q11: The FASB and IASB are working to establish a common format, organizing information into operating, investing, and finacing activities for the
(balance
sheet / income statement / statement of cash
flows).
A.
balance sheet
B.
income statement
C.
statement of cash flows
D.
All of the above
2010
DineEquity
(DIN)
Darden Restaurants
(DRI)
Nathan's Famous
(NATH)
($ in millions)
$
CS%
$
CS%
$
CS%
Current assets
351.0
12.312.3
678.5
12.9%
43.82
82.182.1
PPE, net
612.2
21.421.4
3,403.7
64.9%
5.47
10.210.2
Goodwill + Intang.
1533.4
53.853.8
994.9
19.0%
1.44
2.72.7
Other assets
360.0
12.612.6
170.3
3.2%
2.63
4.94.9
TOTAL ASSETS
2,856.6
100100
5,247.4
100.0%
53.37
100100
Current liabilities
265.1
9.39.3
1.254.6
23.9%
7.16
13.413.4
Long-term debt
2,013.0
70.570.5
1,466.3
27.9%
0.0
00
Other NC liabilities
494.7
17.317.3
632.5
12.1%
1.91
3.63.6
Contributed capital
234.5
8.28.2
2,297.9
43.8%
52.1
97.697.6
Retained earnings
124.3
4.44.4
2,621.9
50.0%
16.8
31.531.5
Other SE
(275.0)
left parenthesis 9.6 right parenthesis(9.6)
(3,025.8)
(57.7)%
(24.6)
negative 46.1−46.1
TOTAL L and SE
2,856.6
100100
5,247.4
100.0%
53.37
100100