Week 2 Assignment Your Name. ACCT540 Professional Research in Accountants Jim Racic 1/13/2016

The Managements Discussion & Analysis section is the basis of observations from the SEC staff. The SEC is mandated by the Sarbanes Oxley Act (SOX) to review company at least once every three years. In this section, it articulates a summary of the company so investors get a glimpse. The section focuses on the challenges and risks that could impact either the companys cash flow situation or the results of operations. In regards to the results, the SEC instructs the companys management team to disclose uncertainties, trends, changes to previous statements, and analysis of the causes of these changes (Heller, 2014). Overall, this section of Starbucks complies with the...