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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 5/02/14 Edwards Lifesciences Corp 10-Q 3/31/14 78:10M Toppan Merrill-FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 556K
2: EX-18 Letter re: Change in Accounting Principles HTML 23K
3: EX-31.1 Certification -- §302 - SOA'02 HTML 27K
4: EX-31.2 Certification -- §302 - SOA'02 HTML 27K
5: EX-32 Certification -- §906 - SOA'02 HTML 24K
53: R1 Document and Entity Information HTML 43K
42: R2 Consolidated Condensed Balance Sheets HTML 114K
51: R3 Consolidated Condensed Balance Sheets HTML 48K
(Parenthetical)
55: R4 Consolidated Condensed Statements of Operations HTML 68K
72: R5 Consolidated Condensed Statements of Comprehensive HTML 40K
Income
44: R6 Consolidated Condensed Statements of Cash Flows HTML 118K
50: R7 Basis of Presentation HTML 26K
37: R8 Change in Accounting Principle HTML 50K
27: R9 Intellectual Property Litigation Expense (Income), HTML 23K
Net
73: R10 Special Charge HTML 23K
57: R11 Inventories HTML 33K
56: R12 Investments HTML 76K
62: R13 Other Intangible Assets HTML 58K
63: R14 Debt HTML 25K
60: R15 Fair Value Measurements HTML 81K
64: R16 Derivative Instruments and Hedging Activities HTML 86K
52: R17 Defined Benefit Plans HTML 33K
54: R18 Stock-Based Compensation HTML 45K
59: R19 Commitments and Contingencies HTML 33K
78: R20 Accumulated Other Comprehensive Loss HTML 52K
68: R21 Earnings Per Share HTML 51K
47: R22 Income Taxes HTML 29K
58: R23 Segment Information HTML 95K
49: R24 Basis of Presentation (Policies) HTML 27K
20: R25 Change in Accounting Principle (Tables) HTML 54K
69: R26 Inventories (Tables) HTML 31K
75: R27 Investments (Tables) HTML 85K
32: R28 Other Intangible Assets (Tables) HTML 60K
31: R29 Fair Value Measurements (Tables) HTML 76K
35: R30 Derivative Instruments and Hedging Activities HTML 82K
(Tables)
36: R31 Defined Benefit Plans (Tables) HTML 33K
39: R32 Stock-Based Compensation (Tables) HTML 51K
18: R33 Accumulated Other Comprehensive Loss (Tables) HTML 51K
66: R34 Earnings Per Share (Tables) HTML 51K
46: R35 Segment Information (Tables) HTML 101K
48: R36 Basis of Presentation (Details) HTML 23K
23: R37 Change in Accounting Principle (Details) HTML 102K
77: R38 Intellectual Property Litigation Expense (Income), HTML 25K
Net (Details)
12: R39 Special Charge (Details) HTML 23K
40: R40 Inventories (Details) HTML 33K
71: R41 Investments (Details) HTML 35K
22: R42 Investments (Details 2) HTML 43K
30: R43 Investments (Details 3) HTML 52K
34: R44 Other Intangible Assets (Details) HTML 41K
43: R45 Other Intangible Assets (Details 2) HTML 38K
17: R46 Debt (Details) HTML 47K
26: R47 Fair Value Measurements (Details) HTML 23K
14: R48 Fair Value Measurements (Details 2) HTML 49K
70: R49 Derivative Instruments and Hedging Activities HTML 26K
(Details)
21: R50 Derivative Instruments and Hedging Activities HTML 32K
(Details 2)
67: R51 Derivative Instruments and Hedging Activities HTML 53K
(Details 3)
24: R52 Derivative Instruments and Hedging Activities HTML 35K
(Details 4)
41: R53 Defined Benefit Plans (Details) HTML 35K
13: R54 Stock-Based Compensation (Details) HTML 33K
16: R55 Stock-Based Compensation (Details 2) HTML 38K
33: R56 Commitments and Contingencies (Details) HTML 28K
19: R57 Accumulated Other Comprehensive Loss (Details) HTML 34K
74: R58 Accumulated Other Comprehensive Loss (Details 2) HTML 31K
45: R59 Earnings Per Share (Details) HTML 42K
61: R60 Earnings Per Share (Details 2) HTML 25K
25: R61 Income Taxes (Details) HTML 42K
28: R62 Segment Information (Details) HTML 45K
65: R63 Segment Information (Details 2) HTML 36K
76: XML IDEA XML File -- Filing Summary XML 110K
15: EXCEL IDEA Workbook of Financial Reports XLSX 177K
29: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 1.13M
6: EX-101.INS XBRL Instance -- ew-20140331 XML 1.58M
8: EX-101.CAL XBRL Calculations -- ew-20140331_cal XML 215K
9: EX-101.DEF XBRL Definitions -- ew-20140331_def XML 1.47M
10: EX-101.LAB XBRL Labels -- ew-20140331_lab XML 4.39M
11: EX-101.PRE XBRL Presentations -- ew-20140331_pre XML 2.33M
7: EX-101.SCH XBRL Schema -- ew-20140331 XSD 314K
38: ZIP XBRL Zipped Folder -- 0001047469-14-004546-xbrl Zip 290K
| Page | (sequential) | (alphabetic) | ↑Top | ||
|---|---|---|---|---|---|
| 1 | 1st Page – Filing Submission | ||||
| " | Exhibit 18 | ||||
| " | QuickLinks | ||||
Board
of Directors of
Edwards Lifesciences Corporation
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form 10-Q filing pursuant to Item 601 of Regulation S-K.
We have been provided a copy of the Company's Quarterly Report on Form 10-Q for the period ended March 31, 2014. Note 2 therein describes a change in accounting principle from capitalizing certain legal costs related to the defense and enforcement of issued patents for which success is deemed probable and amortizing over the life of the related patent to expensing such legal costs in the period incurred. It should be understood that the preferability of one acceptable method of accounting over another for these types of legal costs has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management's determination that this change in accounting principle is preferable. Based on our reading of management's stated reasons and justification for this change in accounting principle in the Form 10-Q, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company's circumstances, the adoption of a preferable accounting principle in conformity with Accounting Standards Codification 250, Accounting Changes and Error Corrections.
We have not audited any financial statements of the Company as of any date or for any period subsequent to December 31, 2013. Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting change.
Very truly yours,
PricewaterhouseCoopers LLP
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 5/2/14 | |||
| For Period end: | 3/31/14 | |||
| 12/31/13 | 10-K, 11-K, 5, ARS, SD | |||
| List all Filings | ||||