Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents
Document/Exhibit Description Pages Size
1: 10-Q 1st Qtr 2012 Form 10-Q HTML 808K
2: EX-3.01 Amended and Restated Certificate of Incorporation HTML 61K
3: EX-3.02 Amended and Restated Bylaws HTML 88K
4: EX-10.01 Letter Amendment to $250,000,000 Accounts HTML 36K
Receivable Securitization
5: EX-10.06 2012 Director Stock Compensation Subplan and Form HTML 54K
of Restricted Stock Award Notice
6: EX-10.07 Amended and Restated Eastman Executive Deferred HTML 116K
Compensation Plan
7: EX-12.01 Ratio of Earnings to Fixed Charges HTML 33K
8: EX-18.01 Preferability Letter of Independent Registered HTML 25K
Public Firm
9: EX-31.01 Rule 13A - 14(A) Certification by James P. Rogers HTML 30K
10: EX-31.02 Rule 13A - 14(A) Certification by Curtis E. HTML 31K
Espeland
11: EX-32.01 Section 1350 Certification by James P. Rogers HTML 25K
12: EX-32.02 Section 1350 Certification by Curtis E. Espeland HTML 25K
56: R1 Document and Entity Information HTML 50K
45: R2 Unaudited Consolidated Statements of Earnings, HTML 169K
Comprehensive Income and Retained Earnings
54: R3 Consolidated Statements of Financial Position HTML 135K
59: R4 Consolidated Statements of Financial Position HTML 33K
(Parenthetical)
74: R5 Consolidated Statements of Cash Flows HTML 127K
47: R6 Basis of Presentation HTML 31K
53: R7 Accounting Methodology Change for Pension and HTML 203K
Other Postretirement Benefit Plans
41: R8 Acquisitions and Investments in Joint Ventures HTML 45K
32: R9 Discontinued Operations HTML 39K
75: R10 Inventories HTML 40K
61: R11 Payables and Other Current Liabilities HTML 38K
60: R12 Provision for Income Taxes HTML 34K
65: R13 Borrowings HTML 63K
66: R14 Derivatives HTML 93K
64: R15 Retirement Plans HTML 57K
67: R16 Commitments HTML 30K
55: R17 Environmental Matters HTML 32K
57: R18 Legal Matters HTML 29K
63: R19 Stockholders' Equity HTML 103K
80: R20 Earnings and Dividends Per Share HTML 33K
70: R21 Asset Impairments and Restructuring Charges HTML 49K
(Gains), Net
50: R22 Share-Based Compensation Awards HTML 29K
62: R23 Supplemental Cash Flow Information HTML 37K
52: R24 Segment Information HTML 82K
26: R25 Recently Issued Accounting Standards HTML 26K
71: R26 Accounting Methodology Change for Pension and HTML 194K
Other Postretirement Benefit Plans (Tables)
77: R27 Acquisitions and Investments in Joint Ventures HTML 33K
(Tables)
36: R28 Discontinued Operations (Tables) HTML 35K
35: R29 Inventories (Tables) HTML 37K
39: R30 Payables and Other Current Liabilities (Tables) HTML 37K
40: R31 Provision for Income Taxes (Tables) HTML 30K
42: R32 Borrowings (Tables) HTML 51K
24: R33 Derivatives (Tables) HTML 77K
68: R34 Retirement Plans (Tables) HTML 44K
49: R35 Stockholders' Equity (Tables) HTML 95K
51: R36 Earnings and Dividends Per Share (Tables) HTML 27K
29: R37 Assets Impairments and Restructuring Charges, Net HTML 49K
(Tables)
79: R38 Supplemental Cash Flow Information (Tables) HTML 31K
19: R39 Segment Information (Tables) HTML 73K
43: R40 Basis of Presentation (Details) HTML 28K
73: R41 Accounting Methodology Change for Pension and HTML 190K
Other Postretirement Benefit Plans (Details)
28: R42 Acquisitions and Investments in Joint Ventures HTML 57K
(Details)
34: R43 Discontinued Operations (Details) HTML 46K
38: R44 Inventories (Details) HTML 40K
46: R45 Payables and Other Current Liabilities (Details) HTML 48K
23: R46 Provision for Income Taxes (Details) HTML 32K
31: R47 Borrowings (Details) HTML 76K
21: R48 DERIVATIVES Part 1 (Details) HTML 50K
72: R49 DERIVATIVES Part 2 (Details) HTML 46K
27: R50 DERIVATIVES Part 3 (Details) HTML 53K
69: R51 Retirement Plans (Details) HTML 63K
30: R52 Commitments (Details) HTML 44K
44: R53 Environmental Matters (Details) HTML 49K
20: R54 Stockholders' Equity (Details) HTML 153K
22: R55 Earnings and Dividends Per Share (Details) HTML 50K
37: R56 Assets Impairments and Restructuring Charges, Net HTML 41K
(Details)
25: R57 Share-Based Compensation Awards (Details) HTML 29K
76: R58 Supplemental Cash Flow Information (Details) HTML 33K
48: R59 Segment Information (Details) HTML 66K
78: XML IDEA XML File -- Filing Summary XML 106K
33: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 1.35M
13: EX-101.INS XBRL Instance -- emn-20120331 XML 1.84M
15: EX-101.CAL XBRL Calculations -- emn-20120331_cal XML 176K
18: EX-101.DEF XBRL Definitions -- emn-20120331_def XML 567K
16: EX-101.LAB XBRL Labels -- emn-20120331_lab XML 1.30M
17: EX-101.PRE XBRL Presentations -- emn-20120331_pre XML 770K
14: EX-101.SCH XBRL Schema -- emn-20120331 XSD 145K
58: ZIP XBRL Zipped Folder -- 0000915389-12-000058-xbrl Zip 155K
‘EX-18.01’ — Preferability Letter of Independent Registered Public Firm
This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]
Board of Directors of Eastman Chemical Company
200 South Wilcox Drive
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, 2012. Note 2 therein describes changes in accounting principles for pension and other postretirement benefits and inventory costing. It should be understood that the preferability of one acceptable method of accounting over another for pension and other postretirement benefits and inventory costing has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management’s determination that these changes in accounting principles are preferable. Based on our reading of management’s stated reasons and justification for these changes in accounting principles in the Form 10-Q, and our discussions with management
as to their judgment about the relevant business planning factors relating to the changes, we concur with management that such changes represent, in the Company’s circumstances, the adoption of preferable accounting principles 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, 2011. Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting changes.
Very truly yours,
Philadelphia, Pennsylvania
