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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 11/07/13 Stonemor Partners LP 10-Q 9/30/13 88:11M Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size 1: 10-Q Quarterly Report HTML 885K 2: EX-31.1 Certification -- §302 - SOA'02 HTML 30K 3: EX-31.2 Certification -- §302 - SOA'02 HTML 30K 4: EX-32.1 Certification -- §906 - SOA'02 HTML 27K 5: EX-32.2 Certification -- §906 - SOA'02 HTML 27K 85: R1 Document and Entity Information HTML 47K 58: R2 Condensed Consolidated Balance Sheet HTML 127K 53: R3 Condensed Consolidated Statement of Operations HTML 116K 15: R4 Condensed Consolidated Statement of Operations HTML 28K (Parenthetical) 56: R5 Condensed Consolidated Statement of Partners' HTML 42K Capital 37: R6 Condensed Consolidated Statement of Cash Flows HTML 149K 74: R7 Nature of Operations, Basis of Presentation And HTML 36K Summary of Significant Accounting Policies 38: R8 Long-Term Accounts Receivable, Net of Allowance HTML 40K 41: R9 Cemetery Property HTML 31K 16: R10 Property and Equipment HTML 34K 39: R11 Merchandise Trusts HTML 121K 73: R12 Perpetual Care Trusts HTML 115K 68: R13 Goodwill and Intangible Assets HTML 50K 54: R14 Long-Term Debt HTML 52K 81: R15 Income Taxes HTML 34K 72: R16 Deferred Cemetery Revenues, Net HTML 35K 12: R17 Commitments and Contingencies HTML 34K 20: R18 Partners' Capital HTML 37K 80: R19 Acquisitions HTML 126K 84: R20 Segment Information HTML 179K 86: R21 Fair Value Measurements HTML 100K 83: R22 Nature of Operations, Basis of Presentation And HTML 45K Summary of Significant Accounting Policies (Policies) 61: R23 Long-Term Accounts Receivable, Net of Allowance HTML 39K (Tables) 17: R24 Property and Equipment (Tables) HTML 38K 36: R25 Merchandise Trusts (Tables) HTML 204K 25: R26 Goodwill and Intangible Assets (Tables) HTML 48K 24: R27 Long-Term Debt (Tables) HTML 43K 43: R28 Deferred Cemetery Revenues, Net (Tables) HTML 34K 60: R29 Commitments and Contingencies (Tables) HTML 31K 70: R30 Partners' Capital (Tables) HTML 34K 30: R31 Acquisitions (Tables) HTML 102K 44: R32 Segment Information (Tables) HTML 169K 77: R33 Fair Value Measurements (Tables) HTML 93K 27: R34 Nature of Operations Basis of Presentation and HTML 35K Summary of Significant Accounting Policies - Additional Information (Detail) 66: R35 Long-Term Accounts Receivable Net (Detail) HTML 43K 67: R36 Activity in Allowance for Contract Cancellations HTML 36K (Detail) 46: R37 Cemetery Property (Detail) HTML 31K 23: R38 Major Classes of Property and Equipment (Detail) HTML 40K 65: R39 Property and Equipment - Additional Information HTML 29K (Detail) 28: R40 Merchandise Trusts - Additional Information HTML 49K (Detail) 42: R41 Cost and Market Value Associated with Assets Held HTML 60K in Merchandise Trusts (Detail) 71: R42 Contractual Maturities of Debt Securities Held in HTML 46K Merchandise Trusts (Detail) 34: R43 Aging of Unrealized Losses on Investments in Fixed HTML 69K Maturities and Equity Securities Held in Merchandise Trusts (Detail) 62: R44 Reconciliation of Merchandise Trust Activities HTML 46K (Detail) 52: R45 Cost and Market Value Associated with Assets Held HTML 56K in Perpetual Care Trusts (Detail) 26: R46 Contractual Maturities of Debt Securities Held in HTML 46K Perpetual Care Trusts (Detail) 76: R47 Aging of Unrealized Losses on Investments in Fixed HTML 69K Maturities and Equity Securities Held in Perpetual Care Trusts (Detail) 21: R48 Reconciliation of Perpetual Care Trust Activities HTML 46K (Detail) 29: R49 Perpetual Care Trusts - Additional Information HTML 39K (Detail) 51: R50 Goodwill by Reportable Segment (Detail) HTML 38K 59: R51 Major Classes of Intangible Assets (Detail) HTML 38K 75: R52 Outstanding Debt (Detail) HTML 45K 13: R53 Outstanding Debt (Parenthetical) (Detail) HTML 35K 63: R54 Long Term Debt - Additional Information (Detail) HTML 110K 48: R55 Measurement of Maximum Consolidated Leverage Ratio HTML 30K (Detail) 19: R56 Income Taxes - Additional Information (Detail) HTML 33K 22: R57 Deferred Cemetery Revenues Net (Detail) HTML 38K 57: R58 Commitments and Contingencies - Additional HTML 32K Information (Detail) 79: R59 Operating Leases Future Payments (Detail) HTML 45K 88: R60 Compensation Expense Recognized Related to Unit HTML 32K Appreciation Rights and Restricted Phantom Unit Awards (Detail) 87: R61 Partners Capital - Additional Information (Detail) HTML 46K 69: R62 Acquisitions - Additional Information (Detail) HTML 157K 33: R63 Preliminary Assessment of Fair Value of Net Assets HTML 70K Acquired of First Quarter Twenty Thirteen Acquisition (Detail) 31: R64 Preliminary Assessment of Fair Value of Net Assets HTML 58K Acquired and Resulting Gain on Bargain Purchase of Third Quarter Twenty Thirteen (Detail) 64: R65 Final Assessment of Fair Value of Net Assets HTML 53K Acquired Elimination of Debt and Other Assets and Purchase Price Recognition of Goodwill of First Quarter Twenty Twelve Acquisition (Detail) 78: R66 Final Assessment of Fair Value of Net Assets HTML 60K Acquired Elimination of Debt and Other Assets and Purchase Price Gain on Bargain Purchase of Bronswood Cemetery (Detail) 18: R67 Final Assessment of Fair Value of Net Assets HTML 67K Acquired Elimination of Debt and Other Assets and Purchase Price Gain on Bargain Purchase of Lodi Funeral Home Second (Detail) 82: R68 Final Assessment of Fair Value of Net Assets HTML 72K Acquired Purchase Price and Resulting Goodwill Third Quarter Twenty Twelve Acquisition (Detail) 35: R69 Consolidated Pro Forma Information (Detail) HTML 33K 47: R70 Fixed Rent for Cemeteries (Detail) HTML 40K 45: R71 Segment Information - Additional Information HTML 30K (Detail) 32: R72 Segment Information (Detail) HTML 124K 40: R73 Assets and Liabilities Measured at Fair Value HTML 98K (Detail) 50: XML IDEA XML File -- Filing Summary XML 138K 14: EXCEL IDEA Workbook of Financial Reports XLSX 308K 49: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 1.84M 6: EX-101.INS XBRL Instance -- ston-20130930 XML 3.32M 8: EX-101.CAL XBRL Calculations -- ston-20130930_cal XML 208K 9: EX-101.DEF XBRL Definitions -- ston-20130930_def XML 1.41M 10: EX-101.LAB XBRL Labels -- ston-20130930_lab XML 1.42M 11: EX-101.PRE XBRL Presentations -- ston-20130930_pre XML 1.57M 7: EX-101.SCH XBRL Schema -- ston-20130930 XSD 244K 55: ZIP XBRL Zipped Folder -- 0001193125-13-432439-xbrl Zip 225K
EX-31.2 |
CERTIFICATION
Exhibit 31.2
I, Timothy K. Yost, certify that:
1. I have reviewed this Quarterly Report on Form 10-Q of StoneMor Partners L.P.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)), for the registrant and have:
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
Date: November 7, 2013 | By: | /s/ Timothy K. Yost | ||||
Timothy K. Yost | ||||||
Chief Financial Officer | ||||||
(Principal Financial Officer) |
This ‘10-Q’ Filing | Date | Other Filings | ||
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Filed on: | 11/7/13 | 8-K | ||
For Period end: | 9/30/13 | |||
List all Filings |