Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 10-Q Quarterly Report HTML 401K
2: EX-18 Letter re: Change in Accounting Principles HTML 21K
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
12: R1 Document and Entity Information HTML 41K
13: R2 Condensed Consolidated Statements of Operations HTML 68K
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14: R3 Condensed Consolidated Statements of Comprehensive HTML 41K
Income (Unaudited)
15: R4 Condensed Consolidated Balance Sheets (Unaudited) HTML 122K
16: R5 Condensed Consolidated Balance Sheets HTML 28K
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17: R6 Condensed Consolidated Statements of Cash Flows HTML 81K
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18: R7 Condensed Consolidated Financial Statements HTML 30K
19: R8 Inventories HTML 22K
20: R9 Income Taxes HTML 24K
21: R10 Earnings Per Share HTML 37K
22: R11 Commitments and Contingencies HTML 27K
23: R12 Debt HTML 37K
24: R13 Pension and Other Postretirement Benefits HTML 39K
25: R14 Fair Value Measurements HTML 67K
26: R15 Fair Value of Financial Instruments HTML 43K
27: R16 Derivative Financial Instruments HTML 122K
28: R17 Goodwill and Other Intangible Assets HTML 33K
29: R18 Stockholders' Equity HTML 100K
30: R19 Other Comprehensive Income HTML 84K
31: R20 Acquisition of Business HTML 41K
32: R21 Derivative Financial Instruments (Policies) HTML 24K
33: R22 Earnings Per Share (Tables) HTML 34K
34: R23 Debt (Tables) HTML 36K
35: R24 Pension and Other Postretirement Benefits (Tables) HTML 39K
36: R25 Fair Value Measurements (Tables) HTML 59K
37: R26 Fair Value of Financial Instruments (Tables) HTML 46K
38: R27 Derivative Financial Instruments (Tables) HTML 104K
39: R28 Goodwill and Other Intangible Assets (Tables) HTML 29K
40: R29 Stockholders' Equity (Tables) HTML 94K
41: R30 Other Comprehensive Income (Tables) HTML 81K
42: R31 Acquisition of Business (Tables) HTML 32K
43: R32 Condensed Consolidated Financial Statements HTML 25K
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44: R33 Condensed Consolidated Financial Statements HTML 21K
(Details 1)
45: R34 Inventories (Details) HTML 21K
46: R35 Income Taxes (Details) HTML 25K
47: R36 Earnings Per Share (Details) HTML 38K
48: R37 Earnings Per Share (Details Textual) HTML 22K
49: R38 Commitments and Contingencies (Details) HTML 23K
50: R39 Debt (Details) HTML 48K
51: R40 Debt (Details Textual) HTML 32K
52: R41 Debt (Details Textual 2) HTML 29K
53: R42 Pension and Other Postretirement Benefits HTML 41K
(Details)
54: R43 Fair Value Measurements (Details) HTML 48K
55: R44 Fair Value of Financial Instruments (Details) HTML 57K
56: R45 Derivative Financial Instruments (Details) HTML 50K
57: R46 Derivative Financial Instruments (Details 1) HTML 46K
58: R47 Derivative Financial Instruments (Details Textual) HTML 48K
59: R48 Derivative Financial Instruments Offsetting HTML 50K
Derivative Assets and Liabilities (Details)
60: R49 Goodwill and Other Intangible Assets (Details) HTML 35K
61: R50 Stockholders' Equity (Details) HTML 69K
62: R51 Stockholders' Equity Stock Split (Details) HTML 39K
63: R52 Stockholders' Equity Dividends (Details) HTML 33K
64: R53 Stockholders' Equity Accumulated Other HTML 35K
Comprehensive Income (Details)
65: R54 Other Comprehensive Income (Details) HTML 64K
66: R55 Acquisition of Business (Details) HTML 37K
67: R56 Acquisition of Business Purchase Price Allocation HTML 55K
(Details)
69: XML IDEA XML File -- Filing Summary XML 122K
68: EXCEL IDEA Workbook of Financial Reports XLSX 58K
6: EX-101.INS XBRL Instance -- bfb-20160731 XML 1.48M
8: EX-101.CAL XBRL Calculations -- bfb-20160731_cal XML 190K
9: EX-101.DEF XBRL Definitions -- bfb-20160731_def XML 536K
10: EX-101.LAB XBRL Labels -- bfb-20160731_lab XML 1.22M
11: EX-101.PRE XBRL Presentations -- bfb-20160731_pre XML 721K
7: EX-101.SCH XBRL Schema -- bfb-20160731 XSD 131K
70: ZIP XBRL Zipped Folder -- 0000014693-16-000239-xbrl Zip 156K
‘EX-18’ — Letter re: Change in Accounting Principles
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 July 31, 2016. Note 1 therein describes a change in accounting principle from presenting excise taxes collected from customers and remitted to governmental authorities on a gross basis to presenting them on a net basis. It should be understood that the preferability of one acceptable method of accounting over another for the presentation of excise taxes 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 April 30, 2016. Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting change.
