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IESE (España)
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The Balance Sheet
Peñalva, Fernando; Badia, MarcTechnical Note CN-231-EAccounting and ControlThis note explains how to prepare, read and interpret the Balance Sheet, the first and most important financial statement. The Balance Sheet or Statement of Financial Position of a firm contains a list of its resources and of its sources of capital as of a particular day. All the business transactions recorded in the accounting system affect the Balance Sheet. The note illustrates the content and structure of the Balance Sheet.Starting at €8.20
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Liabilities: General Issues
Peñalva, Fernando; Badia, MarcTechnical Note CN-237-EAccounting and ControlThis note is an introduction to liabilities. It defines a liability and distinguishes it from contingent liabilities and commitments. It explains how to recognize and measure liabilities in general. Finally, the notes focuses its attention on provisions (i.e., estimated liabilities) and illustrates their accounting with two common examples: warranty liabilities and restructuring liabilities. The note "Long-Term Debt and Bonds" can be used to comp...Starting at €8.20
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El balance de situación
Peñalva, Fernando; Badia, MarcTechnical Note CN-231Accounting and ControlEn este documento se explica cómo preparar, leer e interpretar el balance general, el primer y más importante estado financiero. El balance general o balance de situación de una empresa contiene una lista de los recursos y fuentes de capital de los que ésta dispone en una fecha determinada. Todas las transacciones comerciales que se registran en el sistema contable afectan al balance general. Este documento explica el contenido y la estructura de...Starting at €8.20
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Tax Accounting
Peñalva, Fernando; Badia, MarcTechnical Note CN-241-EAccounting and ControlFirms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve a specific note. The goal of this note is to explain how to account for corporate income taxes...Starting at €8.20
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Tramsa Mobility on the Ropes: Dealing with a Cyberattack (B)
Valor Sabatier, Josep; Zamora, Javier; Jesus Pérez Balaguer; Sastre Boquet, IsaacCase SI-209-EInformation Technologies, Leadership and People ManagementIn summer 2020, Tramsa Mobility, a Spanish transportation carrier that operated several concession contracts from the administration, was victim of a ransomware attack that seriously threatened the ability of the company to operate the thousands of buses that gave service to some of the largest cities in the country. The case, broken up in three different parts, describes how the company dealt with the crisis, with new challenges and difficultie...Starting at €5.74
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Tramsa Mobility en dificultades: enfrentándose a un ciberataque (B)
Valor Sabatier, Josep; Zamora, Javier; Jesus Pérez Balaguer; Sastre Boquet, IsaacCase SI-209Information Technologies, Leadership and People ManagementEn verano de 2020, Tramsa Mobility, un transportista español que operaba varias concesiones de las administraciones públicas, fue víctima de un ataque de ransomware que amenazó seriamente la capacidad de la empresa para operar los miles de autobuses que daban servicio a algunas de las ciudades más grandes del país. El caso está dividido en tres subcasos, y describe cómo la empresa enfrentó la crisis, mostrando desafíos y dificultades distintas en...Starting at €5.74
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Tramsa Mobility en dificultades: enfrentándose a un ciberataque (C)
Valor Sabatier, Josep; Zamora, Javier; Jesus Pérez Balaguer; Sastre Boquet, IsaacCase SI-210Information Technologies, Leadership and People ManagementEn verano de 2020, Tramsa Mobility, un transportista español que operaba varias concesiones de las administraciones públicas, fue víctima de un ataque de ransomware que amenazó seriamente la capacidad de la empresa para operar los miles de autobuses que daban servicio a algunas de las ciudades más grandes del país. El caso está dividido en tres subcasos, y describe cómo la empresa enfrentó la crisis, mostrando desafíos y dificultades distintas en...Starting at €5.74
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MdL (Mattoncini di Legno), Spa (Portuguese Version, Brazil)
Peñalva, Fernando; Grandes, Mª JesúsCase C-791-PBStarting at €8.20
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Tramsa Mobility on the Ropes: Dealing with a Cyberattack (B) (Portuguese Version, Brazil)
Valor Sabatier, Josep; Zamora, Javier; Jesus Pérez Balaguer; Sastre Boquet, IsaacCase SI-209-PBInformation Technologies, Leadership and People ManagementIn summer 2020, Tramsa Mobility, a Spanish transportation carrier that operated several concession contracts from the administration, was victim of a ransomware attack that seriously threatened the ability of the company to operate the thousands of buses that gave service to some of the largest cities in the country. The case, broken up in three different parts, describes how the company dealt with the crisis, with new challenges and difficultie...Starting at €5.74
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Becker Textilwerk GmbH
Soler, Edi; Peñalva, FernandoCase C-810Accounting and ControlEste caso trata sobre una empresa alemana, Becker Textilwerk, que produce fibras textiles de alto rendimiento y que contó con unas ventas totales en 2016 de más de 1.200 millones de euros. Becker trabaja a plena capacidad, y debe tomar una decisión sobre la petición de un cliente para que le aumente sustancialmente el descuento que actualmente recibe. En caso de denegar el aumento, el cliente dejará de comprar a Becker y acudirá a un competidor. ...Starting at €8.20