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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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Fukushima Daiichi Nuclear Power Station (NPS)
Kase, Kimio; Nonaka, Ikujiro; Independent Investigation CommissioCase SM-1579-EDecision Analysis, Knowledge and Communication, StrategyThe questions may largely fall into two categories: (1) Did Japan or PM Kan and his team cope well with the crisis (i.e., questions regarding efficiency and effectiveness)? And, perhaps more importantly, (2) Have lessons been learned that would help Japan prepare for other natural or man-made catastrophes (i.e., questions regarding learning and knowledge-creation)?Starting at €8.20
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Presscut (B)
Vázquez-Dodero F.; Badia, MarcCase ASN-30Decision Analysis, Entrepreneurship, StrategyTras las oportunas conversaciones con accionistas y la dirección ejecutiva, el presidente de la compañía considera las condiciones a poner ante una eventual fusión por absorción con el mayor competidor.Starting at €5.74
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Presscut (C)
Vázquez-Dodero F.; Badia, MarcCase ASN-31Decision Analysis, Entrepreneurship, StrategyResultado del proceso relatado en los casos (A) y (B).Starting at €5.74
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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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Fukushima Daiichi Nuclear Power Station - Teaching Note
Kase, Kimio; Nonaka, Ikujiro; Independent Investigation CommissioTeaching Note SMT-89-EDecision Analysis, Knowledge and Communication, StrategyThe questions largely fall into two categories: (1) Did Japan or PM Kan and his team cope well with the crisis (i.e., questions regarding efficiency and effectiveness)? And, perhaps more importantly, (2) Have lessons been learned that would help Japan prepare for other natural or man-made catastrophes (i.e., questions regarding learning and knowledge-creation)?Starting at €0.00
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Presscut (C) (Portuguese Version, Brazil)
Vázquez-Dodero F.; Badia, MarcCase ASN-31-PBDecision Analysis, Entrepreneurship, StrategyOutcome of the series of events related in cases (A) and (B).Starting at €5.74
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Introduction to Financial Accounting (Portuguese Version, Brazil)
Peñalva, Fernando; Badia, MarcTechnical Note CN-230-PBAccounting and ControlThis note introduces the basics of financial accounting. By the end, you will be able to understand and interpret simple financial statements.Starting at €8.20