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Darden University of Virginia (USA)
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Defined Benefit Pension Plans
Hopkins, Justin J.; Craddock, JennyTechnical Note DARDEN-C-2472-EAccounting and ControlThis technical note provides background on defined benefit pension plans in the United States and a basic understanding of accounting for defined benefit plans. Topics discussed include differences between defined benefit and defined contribution plans, the effects of defined benefit plans on the balance sheet and income statements, and interpreting related footnote disclosures. This note is intended to be a broad overview of pension plan account...Starting at €8.20
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Ratios Tell a Story—2021
Haskins, Mark E.Case DARDEN-C-2456-EAccounting and ControlThis short, engaging case challenges students to review a series of corporate financial metrics and match them to one of 13 listed industries. As such, students are to use their intuition and common sense pertaining to the distinctive characteristics of, and the key differences between, the 13 industries and then identify the financial metrics that are most indicative of those traits. This case is used at Darden in full-time, EMBA, and Executive ...Starting at €8.20
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Airinit: Clearing the Accounting Air
Dikolli, Shane; Yemen, GerryCase DARDEN-C-2442-EAccounting and ControlThe fictional company Airinit, now a division of the conglomerate ArgentAxis Holdings (AAH) after a recent merger, manufactures air fresheners, and at the start of the year it planned to generate a healthy profit. However, during the year, several events occur that cause the company’s financial outcomes to deviate significantly, in an adverse way, from the original plans. To diagnose why the deviations occurred and more importantly whether any ac...Starting at €8.20
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Airinit: Clearing the Accounting Air - Teaching note
Debaere, PeterTeaching Note DARDEN-C-2442TN-EAccounting and ControlTeaching note for product C-2442Starting at €0.00
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Accounting for Defined Benefit Pension Plans at Caperton Corporation
Brownlee, E. Richard II; Hopkins, Justin J.Exercise DARDEN-C-2375-EAccounting and ControlThis exercise teaches students to account for defined benefit pension plans using a simplified example of Caperton Corporation's defined benefit plan. The simplification treats all employees as one homogeneous group (same age, retirement date, and terminal date), which allows students to calculate present values and focus on the accounting for the future cash flows. Included is a concise spreadsheet answer guide, which illustrates the present-val...Starting at €8.20
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What’s in a Name? Classifying Securities at Silicon Valley Bank
Lynch, Luann; Hopkins, Justin J.; Quintero Corral, AlejandroCase DARDEN-C-2470-EAccounting and ControlOn March 17, 2023, Silicon Valley Bank Financial Group (SVBFG) declared bankruptcy. It had reported net income in 2022 of $1.6 billion, and KPMG had just signed the audit report for SVBFG on February 24, giving it a “clean bill of health.” Yet, on March 8, the company announced that it would record a $1.8 billion loss in the first quarter of 2023, resulting from the sale of “substantially all of its available for sale securities portfolio,” and t...Starting at €8.20
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Daimler Taps the Chinese Panda Bond Market
Lynch, Luann J.; Haskins, Mark E.Case DARDEN-C-2417-EAccounting and ControlPreparing for a potential interview, an MBA graduate reads extensively about Daimler AG. She learns about company’s longtime presence in China manufacturing luxury automobiles and its continued investment in manufacturing and R&D capacity in that country. She also learns that the company financed part of its operations and growth in China by issuing bonds in both China and Hong Kong and wonders whether the company would return to those bond marke...Starting at €8.20
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Impairing the Microsoft/Nokia Pairing
Haskins, Mark E.Case DARDEN-C-2386-EAccounting and ControlA writer of computer code, who bought and sold tech company stocks, is asked by one of his friends, who was contemplating buying some Microsoft stock, to help him understand the Microsoft/Nokia deal.Starting at €8.20
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Performance Goals at Tractors, Inc. - Teaching Note
Haskins, Mark E.Teaching Note DARDEN-C-2443TN-EAccounting and ControlTeaching Note for product C-2443Starting at €0.00
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Sports Equipment, Inc.: Instant Insights for a Two-Factor Variance Analysis
Haskins, Mark E.Case DARDEN-C-2436-EAccounting and ControlSara Hughes, the CFO at Sports Equipment, Inc. (SEI), is striving to make financial analysis more easily and uniformly done by the company’s investment center managers. As such, she has presented her boss COO George Noland with a pair of tabular tools for deconstructing profit variances into three component parts. Those three parts pertain to the variance amounts due to: (1) utilizing more net assets (NA), (2) achieving higher margins on those NA...Starting at €8.20