235 results
CORRESP
CIEN
CIENA Corp.
23 Jan 08
Correspondence with SEC
12:00am
overstatement of revenue during fiscal 2006.
In considering the adjustments above, Ciena prepared a materiality assessment and applied the analytical … framework in SAB 99 to determine whether the adjustments would be material to the financial statements. A copy of this written assessment, performed
CORRESP
CIEN
CIENA Corp.
17 Jul 09
Correspondence with SEC
12:00am
and will eliminate the reference to performance of any “complex customization.”
Based on its assessment of the considerations above, and, notwithstanding its use … it had significantly exceeded the carrying amount, tell us your consideration of other valuation approaches to corroborate your assessment. In your
CORRESP
CIEN
CIENA Corp.
23 Apr 20
Correspondence with SEC
12:00am
Over Financial Reporting, page 108
Please confirm that your management performed its assessment and concluded on the effectiveness of your internal … 2, 2019.
Ciena confirms to the Staff that its management performed its assessment and concluded on the effectiveness of its internal control over
CORRESP
CIEN
CIENA Corp.
10 Feb 06
Correspondence with SEC
12:00am
of identifying its reporting units under SFAS 142, which requires an assessment of impairment at the reporting unit level, either operating segment … combined in a structural change to the Ciena business model with the resulting TSG reporting unit / operating segment the basis for such an assessment
S-3ASR
EX-23.01
miftxf
4 Jun 07
Automatic shelf registration
12:00am
UPLOAD
2ny5juf32fams8
16 Apr 20
Letter from SEC
12:00am