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Financial Accounting Reading: Fair Value Measurement in Accounting, Teaching Note
Hawkins, David F.Teaching Note HBS-5084-EAccounting and ControlTeaching note for product #5083.Starting at €0.00
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Financial Accounting Reading: Revenue Recognition, Teaching Note
Hawkins, David F.Teaching Note HBS-5067-EAccounting and ControlTeaching note for product #5066.Starting at €0.00
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Batson International, S.A. (C)
Hawkins, David F.Case HBS-111025-EAccounting and ControlSenior management must sign a management letter. An internal audit reveals a number of questionable accounting practices (B case). How should senior management respond?Starting at €5.74
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Financial Accounting Reading: Basic Accounting Concepts and Assumptions, Debrief Slides
Hawkins, David F.Case HBS-5151-EAccounting and ControlSlides for product 5060.Starting at €8.20
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Cosmeticos de Espana, S.A. (C)
Hawkins, David F.Case HBS-111021-EAccounting and ControlThe third case in the Cosmeticos de Espana case series. What should management's accounting response be to a further devaluation of the Bolivar?Starting at €5.74
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Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants
Hawkins, David F.Case HBS-111087-EAccounting and ControlAnalyst questions the value of accounting measurement of earnings per share and stock option costs for equity valuation purposes.Starting at €8.20
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Cintas y Lazos, Inc.
Hawkins, David F.Case HBS-108012-EAccounting and ControlA recent Cuban immigrant establishes a new notions store. The initial 3-month, GAAP-based income statement differs from one prepared by an economist friend. The store owner wants to know why one shows a profit and the other a loss.Starting at €8.20
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Cosmeticos de Espana, S.A. (A)
Hawkins, David F.Case HBS-111019-EAccounting and ControlManagement must decide which exchange rate to use to consolidate the company's Venezuelan subsidiaryStarting at €8.20
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Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)
Hawkins, David F.Case HBS-111062-EAccounting and ControlThe IASB and FASB propose new contingency loss recognition, measurement, and disclosure rules (A case). The B and C cases apply these proposals to British Petroleum's Mexican Gulf oil spill and Union Carbide's Bhophal gas discharge.Starting at €8.20
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Societe International de Plantations et de Finance (SIPEF)
Hawkins, David F.Case HBS-113027-EAccounting and ControlTo maximize their effectiveness, color cases should be printed in color. Management of a company with extensive palm oil tree plantations questions the usefulness to management and investors of IASF1's requirement to value palm oil trees at their fair value. IAS41 requires biological assets to be measured at their fair value with changes in fair value reported in net income. The management of a company with extensive palm oil tree plantations qu...Starting at €8.20