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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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Banco Popular: Impact of the Real Estate Cycle and the Sovereign Crisis in Spain - Teaching Note
Hernandez, Eva; Rahnema Alavi, Ahmad; Suárez, José LuisTeaching Note FT-102-EFinance, StrategyOn Sunday, September 30, 2012, Banco Popular's Board of Directors was summoned to an urgent meeting; the Board faced a difficult decision about the future of the bank. The results of the stress test performed by consultants and external advisors on a large part of the Spanish financial sector had been made public that Friday. According to the stress test, in an adverse macro scenario, Banco Popular would need ¿3.2 billion in additional capital ...Starting at €0.00
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Banco Popular: Impact of the Real Estate Cycle and the Sovereign Crisis in Spain
Hernandez, Eva; Rahnema Alavi, Ahmad; Suárez, José LuisCase F-892-EFinance, StrategyOn Sunday, September 30, 2012, Banco Popular's Board of Directors was summoned to an urgent meeting; the Board faced a difficult decision about the future of the bank. The results of the stress test performed by consultants and external advisors on a large part of the Spanish financial sector had been made public that Friday. According to the stress test, in an adverse macro scenario, Banco Popular would need 3.2 billion in additional capital to...Starting at €8.20
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Abengoa, S.A. ¿se debería ampliar capital a mediados de 2015?
Suárez, José LuisCase F-925Accounting and Control, Business Ethics and Corporate Social Responsibility, FinanceA mediados de 2015, Abengoa, S.A. estaba muy endeudada en opinión de analistas externos y de la propia dirección que había puesto en marcha un plan de limitación de nuevas inversiones y de venta de activos que parecía no estar dando buenos resultados. El endeudamiento era producto de un cambio de estrategia en la década anterior, de ser una empresa de servicios de ingeniería pasó a invertir en proyectos de infraestructuras. Abengoa mantuvo la act...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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WeWork´s Failed IPO: What Does the Future Hold for Financing Digital Tranformation
Suárez, José LuisCase F-952-EFinanceWeWork was highly successful in capturing funds through successive rounds of capitalization and expanding its businesses. It was one of the leading workspace proprietors in New York and London. The problem centered on the fact that its losses grew at the same pace as its sales and value in capitalization rounds. The high value of the company set the bar very high for its IPO, to the extent that it didn?t have necessary demand from investors.Starting at €8.20
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Neinor Homes (B): The Early Years as a Publicly Quoted Company
de Apellániz, Eduardo; Suárez, José LuisCase F-950-ECorporate Governance, FinanceThe case concerns the first IPO of a real estate developer in Spain, which took place in March 2017 after more than ten years without any being produced, and which was to be the largest in Europe. The residential development industry in Spain was recovering, and Neinor Homes, which aimed to set a new standard with a modern business model, a highly professional managerial team, and a strong investment in land, seemed to be poised to lead the buddi...Starting at €5.74
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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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Abengoa, S.A. Se debería ampliar capital a mediados de 2015 - Nota del instructor
Suárez, José LuisTeaching Note FT-109Decision Analysis, FinanceA mediados de 2015, Abengoa se encontraba muy endeudada, tanto en opinión de analistas externos como de la propia dirección, que había puesto en marcha un plan de limitación de nuevas inversiones y de venta de activos que no parecía estar dando buenos resultados. El endeudamiento era producto de un cambio de estrategia que se había producido en la década anterior: la empresa había pasado de centrarse en ofrecer servicios de ingeniería a invertir ...Starting at €0.00