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Accounting for Nuclear Power Provisions at RWE
Healy, Paul M.; Heese, JonasCase HBS-118013-EAccounting and ControlIn early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions for costs of decommissioning and dismantling (D&D) its nuclear power plants. Accounting standards required utilities to record the present value of projected D&D costs as a liability. However, there were many uncertainties associated with these estimates given the actual cash outlays wo...Starting at €8.20
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Accounting Fraud at Tesco Stores (A)
Heese, Jonas; Srinivasan, Suraj; Kelley, JuliaCase HBS-120032-EAccounting and ControlThis case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL's finance department. The accountant was concerned about TSL's handling of commercial income, which, according to the accountant, overstated Tesco's profit by an estimated 246 million. Beyond the accounting issue, the case describes Tesco's organizational and cultural shortcoming causing this problem, how Tesco's new CEO Da...Starting at €8.20
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Creating Accountability in Afghanistan
Heese, Jonas; Perez Cavazos, Gerardo; Soltes, Eugene; Liu, GraceCase HBS-120024-EAccounting and ControlBy early 2019, the United States had contributed $132 billion to the Afghan reconstruction. John Sopko, in his role as the Special Inspector General for Afghan Reconstruction (SIGAR), was in charge of providing accountability for U.S. aid funding. Sopko's oversight faced severe limitations such as a growing on-budget assistance, pervasive corruption, and lack of transportation, infrastructure, and security for his staff. To fight those odds, SIGA...Starting at €8.20
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Accounting for Leases at American Airlines (A)
Heese, Jonas; Perez Cavazos, Gerardo; Kelley, JuliaCase HBS-120069-EAccounting and ControlIn March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines' (American's) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, "Leases (Topic 842)," passed four years earlier by the Financial Accounting Standards Board. ASU 2016-02 required companies to disclose all leases on their balance sheets, but it made an excep...Starting at €8.20
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Accounting Fraud at Tesco Stores (C)
Heese, Jonas; Srinivasan, Suraj; Kelley, JuliaCase HBS-120034-EAccounting and ControlThis case serves as a complement to the case "Accounting Fraud at Tesco Stores (A)".Starting at €5.74
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Accounting Turbulence at Boeing, Teaching Note
Heese, Jonas; Srinivasan, SurajTeaching Note HBS-118027-EAccounting and ControlTeaching note for case 118020.Starting at €0.00
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Accounting Fraud at Tesco Stores (B)
Heese, Jonas; Srinivasan, Suraj; Kelley, JuliaCase HBS-120033-EAccounting and ControlThis case serves as a complement to the case "Accounting Fraud at Tesco Stores (A)".Starting at €5.74
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Accounting Outages at Plug Power? (C)
Heese, Jonas; Pacelli, Joseph; Barnett, JamesCase HBS-124019-EAccounting and ControlSet in June 2023, the C case explores Plug Power's recovery from its financial restatements, how it benefited from government subsidies, and new strategic alliances.Starting at €5.74
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Accounting for Nuclear Power Provisions at RWE, Teaching Note
Heese, JonasTeaching Note HBS-118043-EAccounting and ControlTeaching note for case 118013.Starting at €0.00
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Fair Value Accounting at Berkshire Hathaway Inc. (B)
Heese, Jonas; Srinivasan, Suraj; Brochet, FrancoisCase HBS-119090-EAccounting and ControlThis case serves as a complement to the case "Fair Value Accounting at Berkshire Hathaway, Inc. (A)".Starting at €5.74