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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 11/09/12 Cambium Learning Group, Inc. 10-Q 9/30/12 81:7.3M Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 695K
2: EX-18 Letter re: Change in Accounting Principles HTML 22K
3: EX-31.1 Certification -- §302 - SOA'02 HTML 25K
4: EX-31.2 Certification -- §302 - SOA'02 HTML 25K
5: EX-32.1 Certification -- §906 - SOA'02 HTML 21K
6: EX-32.2 Certification -- §906 - SOA'02 HTML 21K
54: R1 Document and Entity Information HTML 41K
42: R2 Condensed Consolidated Statements of Operations HTML 139K
and Comprehensive Income (Loss) (Unaudited)
52: R3 Condensed Consolidated Balance Sheets HTML 184K
56: R4 Condensed Consolidated Balance Sheets HTML 49K
(Parenthetical)
75: R5 Condensed Consolidated Statements of Cash Flows HTML 147K
(Unaudited)
44: R6 Basis of Presentation HTML 34K
51: R7 Accounts Receivable HTML 28K
38: R8 Stock-Based Compensation and Expense HTML 48K
28: R9 Net Income (Loss) per Common Share HTML 42K
76: R10 Goodwill HTML 32K
58: R11 Fair Value Measurements HTML 91K
57: R12 Other Current Assets HTML 30K
63: R13 Other Assets HTML 31K
64: R14 Accrued Expenses HTML 33K
61: R15 Other Liabilities HTML 33K
65: R16 Pension Plan HTML 32K
53: R17 Restructuring HTML 57K
55: R18 Uncertain Tax Positions HTML 29K
60: R19 Commitments and Contingencies HTML 36K
81: R20 Long-Term Debt HTML 37K
71: R21 Segment Reporting HTML 139K
48: R22 Embezzlement HTML 27K
59: R23 Stock Repurchases HTML 27K
50: R24 Subsidiary Guarantor Financial Statements HTML 158K
20: R25 Stock-Based Compensation and Expense (Tables) HTML 42K
72: R26 Net Income (Loss) Per Common Share (Tables) HTML 38K
78: R27 Fair Value Measurements (Tables) HTML 77K
33: R28 Other Current Assets (Tables) HTML 29K
32: R29 Other Assets (Tables) HTML 30K
36: R30 Accrued Expenses (Table) HTML 31K
37: R31 Other Liabilities (Tables) HTML 32K
39: R32 Restructuring (Tables) HTML 54K
18: R33 Long-Term Debt (Tables) HTML 33K
69: R34 Segment Reporting (Tables) HTML 131K
46: R35 Subsidiary Guarantor Financial Statements (Tables) HTML 160K
49: R36 Basis Of Presentation (Details Textual) HTML 23K
23: R37 Accounts Receivable (Details) HTML 23K
80: R38 Stock-Based Compensation and Expense (Details) HTML 31K
13: R39 Stock-Based Compensation and Expense (Details 1) HTML 35K
40: R40 Stock-Based Compensation and Expense (Details HTML 53K
Textual)
74: R41 Net Income (Loss) Per Common Share (Details) HTML 46K
22: R42 Goodwill (Details) HTML 29K
31: R43 Fair Value Measurements (Details) HTML 44K
35: R44 Fair Value Measurements (Details 1) HTML 29K
43: R45 Fair Value Measurements (Details 2) HTML 31K
17: R46 Fair Value Measurements (Details Textual) HTML 97K
27: R47 Other Current Assets (Details) HTML 34K
15: R48 Other Assets (Details) HTML 34K
73: R49 Other Assets (Details Textual) HTML 32K
21: R50 Accrued Expenses (Details) HTML 48K
70: R51 Accrued Expenses (Details Textual) HTML 24K
25: R52 Other Liabilities (Details) HTML 43K
41: R53 Pension Plan (Details Textual) HTML 27K
14: R54 Restructuring (Details) HTML 44K
16: R55 Restructuring (Details 1) HTML 37K
34: R56 Restructuring (Details Textual) HTML 29K
19: R57 Uncertain Tax Positions (Details) HTML 24K
77: R58 Commitments and Contingencies (Details) HTML 63K
45: R59 Long-Term Debt (Details) HTML 30K
62: R60 Long-Term Debt (Details Textual) HTML 63K
26: R61 Segment Reporting (Details) HTML 101K
29: R62 Embezzlement (Details) HTML 34K
68: R63 Stock Repurchases (Details) HTML 41K
66: R64 Subsidiary Guarantor Financial Statements HTML 60K
(Details)
47: R65 Subsidiary Guarantor Financial Statements (Details HTML 48K
1)
67: R66 Subsidiary Guarantor Financial Statements (Details HTML 53K
2)
79: XML IDEA XML File -- Filing Summary XML 118K
30: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 1.22M
7: EX-101.INS XBRL Instance -- abcd-20120930 XML 1.69M
9: EX-101.CAL XBRL Calculations -- abcd-20120930_cal XML 209K
10: EX-101.DEF XBRL Definitions -- abcd-20120930_def XML 388K
11: EX-101.LAB XBRL Labels -- abcd-20120930_lab XML 982K
12: EX-101.PRE XBRL Presentations -- abcd-20120930_pre XML 748K
8: EX-101.SCH XBRL Schema -- abcd-20120930 XSD 180K
24: ZIP XBRL Zipped Folder -- 0001193125-12-462369-xbrl Zip 125K
| EX-18 |
Exhibit 18
Board of Directors
Cambium Learning Group, Inc.
17855 N. Dallas Parkway, Suite 400
Dear Sirs/Madams:
Note 5 of the Notes to the Condensed Consolidated Financial Statements of Cambium Learning Group, Inc. (the “Company”) included in its Form 10-Q for the period September 30, 2012 describes a change in the method of accounting regarding the date of the Company’s annual impairment assessment for goodwill and other indefinite-lived intangible assets from December 1 to October 1. There are no authoritative criteria for determining which date is preferable based on the particular circumstances; however, we conclude that such change in the method of accounting is to an acceptable alternative method which, based on your business judgment to make this change and for the stated reasons, is preferable in your circumstances. We have not conducted an audit in accordance with the Standards of the Public Company Accounting Oversight Board (United States) of any consolidated financial statements of the Company as of any date or for any period subsequent to December 31, 2011, and therefore we do not express any opinion on any consolidated financial statements of the Company subsequent to that date.
Yours truly,
/s/ Whitley Penn LLP
Dallas, Texas
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 11/9/12 | |||
| For Period end: | 9/30/12 | |||
| 12/31/11 | 10-K | |||
| List all Filings | ||||