Case 5-1 S. Harrington Company S. Harrington Company is a U.-based company that prepares its consolidated financial statements in accordance with U….

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Case 5-1

S. A. Harrington Company

S. A. Harrington Company is a U.S.-based company that prepares its consolidated financial statements in accordance with U.S. GAAP. The company reported income in 2015 of $5,000,000 and stockholders’ equity at December 31, 2015, of $40,000,000.

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