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    1. Consolidación

      Peñalva, Fernando; Badia, Marc
      Technical Note CN-240
      Accounting and Control
      Cuando la empresa inversora controla totalmente la sociedad participada, debido a que posee la mayor parte de sus acciones, el tratamiento contable que se aplica se denomina "consolidación". Según las normas NIIF y US GAPP, la entidad inversora (matriz) que ejerce un control sobre las empresas participadas (filiales) debe elaborar los estados contables consolidados del grupo de empresas bajo control común. El objetivo de la presente nota es prese...

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    2. Consolidation

      Peñalva, Fernando; Badia, Marc
      Technical Note CN-240-E
      Accounting and Control
      When the investor firm exercises full control over the investee because it owns the majority of shares in the investee, the required accounting treatment is referred to as consolidation. The investor firm (parent company) that controls the investees (subsidiaries) is required by IFRS and U.S. GAAP to prepare consolidated financial statements of the group of companies under common control. This note aims to provide the basics of consolidation acco...

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    3. CNS Worldwide (Spanish version)

      Dolan, Robert J.; Easwar, Karthik
      Case HBS-919S02
      Marketing
      CNS Worldwide has long been the market share leader in the IaaS cloud server market, yet it has remained unprofitable for years. Industry capacity utilization is low, and prices have declined over 70% over the last decade. CNS is considering withdrawing from the market if it cannot find a way to increase prices. As a large public bid is about to be held, CNS must decide whether to bid and, if so, at what price. This case is intended for use an i...

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    4. CNS Worldwide, Teaching Note

      Dolan, Robert J.; Easwar, Karthik
      Teaching Note HBS-917532-E
      Marketing
      Teaching note for case 917531.

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    5. Costes y decisiones (III): decisiones de producto a alta capacidad

      Rosanas, Josep Maria
      Technical Note CN-144
      Accounting and Control
      Esta es la tercera de una serie de tres notas (CN-155, CN-143 y CN-144). Plantea las reglas de decisión que pueden usarse en situaciones de alta capacidad: añadir o suprimir productos, comprar o fabricar, seguir procesando o vender, etc.

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    6. Costes y decisiones (II): decisiones de producto a baja capacidad

      Rosanas, Josep Maria
      Technical Note CN-143
      Accounting and Control
      Ésta es la segunda de una serie de tres notas (CN-155-E, CN-143-E y CN-144-E). Esta nota aborda el uso de datos de contabilidad de costes en la toma de decisiones. Después de clasificar las decisiones de negocio en decisiones de inversión y decisiones operativas, y estas últimas en decisiones de precios y decisiones de producción, la nota estudia las decisiones de producción en aquellas situaciones en las que una empresa trabaja por debajo de la ...

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    7. Relevant Costs for Decision Making (III): Product Decisions at Capacity

      Rosanas, Josep Maria
      Technical Note CN-144-E
      Accounting and Control
      This is the third of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note introduces decision rules for situations where the company is working near capacity. The basic rule of contribution per unit of capacity is stated and applied to a variety of situations.

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    8. Relevant Costs for Decision Making (III): Product Decisions at Capacity (Portuguese Version, Brazil)

      Rosanas Martí, Josep Maria
      Technical Note CN-144-PB
      Accounting and Control
      This is the third of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note introduces decision rules for situations where the company is working near capacity. The basic rule of contribution per unit of capacity is stated and applied to a variety of situations.

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    9. Tax Accounting

      Peñalva, Fernando; Badia, Marc
      Technical Note CN-241-E
      Accounting and Control
      Firms 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...

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    10. Relevant Costs for Decision Making (II): Product Decisions at Under Capacity (Portuguese Version, Brazil)

      Rosanas Martí, Josep Maria
      Technical Note CN-143-PB
      Accounting and Control
      This is the second of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note deals with the use of cost accounting data for decision making purposes. After classifying business decisions between investment and operating decisions, and the latter between pricing and production decisions, the note studies production decisions in situations where the firm is working below production capacity. The special order problem, dropping and adding ...

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