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Locate the most recent financial statements and related disclosure notes of FedE

ID: 2484265 • Letter: L

Question

Locate the most recent financial statements and related disclosure notes of FedEx Corporation. You can locate the report online at www.fedex.com.

Required:

1. From the information provided in the statement of cash flows, explain what allows FedEx Corporation to expand its business as evidenced by the investing activities, while at the same time not raising as much cash through financing activities.

2. Describe the activities listed under financing activities for the most recent fiscal year. [Hint: FedEx's Statement of Changes in Common Stockholders' Investment (statement of shareholders' equity) will help you determine the nature of the stock activity.] What is the most notable financing activity reported?

3. What are the cash payments FedEx made for interest and for income taxes in the three years reported? (Hint: See the disclosure notes.)

4. Obtain the relevant authoritative literature on disclosure of interest and income taxes using the FASB Accounting Standards Codification. You might gain access at the FASB website (asc.fasb.org). What is the specific citation that specifies the way FedEx reports interest and income taxes separately that enabled you to answer requirement 3?

Explanation / Answer

The following answers are based on inormation provided in the Company F's 2015 financial statements.

1. The large amount of cash generated by the operating activities allows the company to expand its business without raising as much cash through finacial activities.

2. The activities listed under the financial activities for 2015 are as follows:

Principal payments on debt

Proceeds from debt issuance

Proceeds from stock issuance

Excess tax benefit on the exercise of stock options

Dividends paid

Purchase of treasury stock

Other, net financial activities

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