Explorer

The firm did not evaluate whether the presentation of the asset as a current asset in the issuer's balance sheet was in conformity with FASB ASC Topic 210. (AS 2810.30)

The issuer reported certain assets. The following deficiencies were identified: · The firm did not identify and evaluate a GAAP departure related to the issuer's disclosure that these assets were current assets and the issuer's classification of them as non-current assets on the balance sheet. (AS 2810.03 .30 and .31)

The issuer reported certain assets. The following deficiencies were identified: · The firm did not identify and evaluate the issuer's omission of disclosures related to the accounting policies for these assets that were required by FASB ASC Topic 235 Notes to the Financial Statements. (AS 2810.30 and .31)

The issuer reported certain assets. The following deficiencies were identified: · The firm did not evaluate whether the issuer's presentation of these assets was in conformity with GAAP. (AS 2301.08)

The firm did not identify and evaluate the issuer's omission of a disclosure related to these assets required by GAAP. (AS 2810.30 and .31)

For other certain assets the firm did not evaluate if the assets were appropriately accounted for in conformity with GAAP and did not identify and appropriately address departures from GAAP related to the issuer's omission of certain required disclosures. (AS 2810.30 and .31)

In addition the firm did not evaluate the effects of a related party relationship on whether these assets were appropriately accounted for in conformity with GAAP. (AS 2810.30)

During the year the issuer capitalized costs associated with certain of these assets. The firm did not perform procedures to evaluate whether in conformity with relevant GAAP the issuer met certain criteria necessary to capitalize these costs beyond inquiry of management and a review of the issuer's internal plans. (AS 2301.08 and .11)

The issuer reported several types of certain assets. The following deficiencies were identified: · The firm did not identify and evaluate the issuer's omission of certain disclosures required by FASB ASC Topic 820 Fair Value Measurement. (AS 2810.30 and .31)

The firm did not identify and evaluate the significance to the financial statements of the issuer's omission of certain required disclosures under GAAP. (AS 2810.30 and .31)

The firm did not perform any procedures to test whether the issuer's presentation and disclosure of the assets were in conformity with GAAP including not identifying and evaluating a departure from GAAP related to the issuer's omission of a required disclosure related to these assets. (AS 2301.08; AS 2810.30 and .31)