MBA 503 Milestone Three Guidelines and Rubric For this assignment, due in Module Eight, you will submit the Rules of Financial Reporting component of your financial analysis (Critical Element IV). In this milestone, you will consider the following governmental and GAAP reporting requirements for what is mandated that Starbucks include in its financial statements: Why is the reporting of control procedures required, and what information is disclosed about Starbucks’ control procedures? Why is the reporting of segment information required, and what information is disclosed about Starbucks’ segment information? Why is the reporting of estimates and assumptions required, and what information is disclosed about Starbucks’ reporting of estimates and assumptions? Why is the reporting of investments and fair value required, and what information is disclosed about Starbucks’ investments and fair value reporting? And last: Why is the reporting of leases required, and what information is disclosed about Starbucks’ lease structure? Justify your response to each question. Specifically, the following critical elements must be addressed: A. Why is the reporting of control procedures required, and what information is disclosed about Starbucks’ control procedures? Justify your response. B. Why is the reporting of segment information required, and what information is disclosed about Starbucks’ segment information? Justify your response. C. Why is the reporting of estimates and assumptions required, and what information is disclosed about Starbucks’ reporting of estimates and assumptions? Justify your response. D. Why is the reporting of investments and fair value required, and what information is disclosed about Starbucks’ investments and fair value reporting? Justify your response. E. Why is the reporting of leases required, and what information is disclosed about Starbucks’ lease structure? Justify your response. Guidelines for Submission: Milestone Three should adhere to the following formatting requirements: 2–3 pages (not including cover page or appendix), doublespaced, using 12-point Times New Roman font and the most current guidelines for APA formatting. Critical Elements Proficient (100%) Needs Improvement (75%) Not Evident (0%) Value Rules: Control Procedures Determines why reporting of control procedures is required and what information is disclosed, justifying response Determines why reporting of control procedures is required and what information is disclosed, justifying response, but determination contains inaccuracies or justification is lacking in logic or key details Does not determine why reporting of control procedures is required and what information is disclosed, justifying response 17 Rules: Segment Information Determines why reporting of segment information is required and what information is disclosed, justifying response Determines why reporting of segment information is required and what information is disclosed, justifying response, but determination contains inaccuracies or justification is lacking in logic or key details Does not determine why reporting of segment information is required and what information is disclosed, justifying response 17 Rules: Estimates Determines why reporting of estimates and assumptions is required and what information is disclosed, justifying response Determines why reporting of estimates and assumptions is required and what information is disclosed, justifying response, but determination contains inaccuracies or justification is lacking in logic or key details Does not determine why reporting of estimates and assumptions is required and what information is disclosed, justifying response 17 Rules: Investments and Fair Value Determines why reporting of investments and fair value is required and what information is disclosed, justifying response Determines why reporting of investments and fair value is required and what information is disclosed, justifying response, but determination contains inaccuracies or justification is lacking in logic or key details Does not determine why reporting of investments and fair value is required and what information is disclosed, justifying response 17 Rules: Leases Determines why reporting of leases is required and what information is disclosed, justifying response Determines why reporting of leases is required and what information is disclosed, justifying response, but determination contains inaccuracies or justification is lacking in logic or key details Does not determine why reporting of leases is required and what information is disclosed, justifying response 17 Articulation of Response Submission has no major errors related to citations, grammar, spelling, syntax, or organization Submission has major errors related to citations, grammar, spelling, syntax, or organization that negatively impact readability and articulation of main idea Submission has critical errors related to citations, grammar, spelling, syntax, or organization that prevent understanding of ideas 15 Total 100%

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