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Deferred Tax Assets in Basel III: Lessons from Japan, Teaching Note
Hawkins, David F.; Ramanna, KarthikTeaching Note HBS-112114-EAccounting and ControlTeaching Note for 111076.Starting at €0.00
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Deferred Tax Assets in Basel III: Lessons from Japan
Hawkins, David F.; Ramanna, Karthik; Sato, Nobuo; Yamazaki, MayukaCase HBS-111076-EAccounting and ControlIn a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital.Starting at €8.20
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Accounting for Climate Change
Kaplan, Robert S.; Ramanna, KarthikArticle HBS-R2106J-EStrategyCorporations are facing growing pressure--from investors, advocacy groups, politicians, and even business leaders themselves--to reduce greenhouse gas (GHG) emissions from their operations and their supply and distribution chains. About 90% of the companies in the S&P 500 now issue some form of environmental, social, and governance report, almost always including an estimate of the company's GHG emissions. The authors describe these as "catchall ...Starting at €8.20
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The IASB at a Crossroads: The Future of International Financial Reporting Standards B
Ramanna, Karthik; Misztal, Karol; Beyersdorfer, DanielaCase HBS-113089-EAccounting and ControlSupplement for case 111084. In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS. Other major economies such as Japan and India begin to dither on IFRS as well. The E--the IASB's main backers--is embroiled in a debt crisis that divides it; Britain--the strongest voice for ...Starting at €8.20
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The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)
Ramanna, Karthik; Misztal, Karol; Beyersdorfer, DanielaCase HBS-111084-EAccounting and ControlWhat are the major challenges to the continued growth of IFRS worldwide? Should countries be encouraged to pursue "full adoption" of IFRS or should each country determine its own IFRS "convergence" strategy? Given the limitations of governance and informaStarting at €8.20
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Caijing Magazine, Teaching Note
Ramanna, KarthikTeaching Note HBS-112111-ETeaching Note for 112028.Starting at €0.00
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Alere
Sadun, Raffaella; Slater, Catherine; Spencer, ChanningCase HBS-717402-EStrategyThe Board of Alere, Inc, a leading medical diagnostic firm, is evaluating the offer made by Ron Zwanziger, the firm's founder and former CEO, to acquire the company and take it private. The offer arrives at the end of a tumultuous year for the company, which saw Zwanziger fighting and ultimately losing a confrontation with activist investors Coppersmith Capital. How should the board evaluate this offer? Should they reject it, on the basis that Zw...Starting at €8.20
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Alere, Teaching Note
Sadun, Raffaella; Friar, GretaTeaching Note HBS-718411-EStrategyTeaching note for case 717402.Starting at €0.00
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Caijing Magazine (A)
Ramanna, Karthik; Donovan, G.A.Case HBS-112028-EIn late 2009, Wang Boming, publisher of Caijing Magazine, widely regarded as China's most independent newsmagazine, gathered his core team for an urgent meeting. His pioneering editor Hu Shuli, described for her fiercely independent journalism as "the most dangerous woman in China" had quit with two-thirds of Caijing's staff, allegedly over a conflict on editorial independence. Wang, known for his ability to navigate the country's carefully contr...Starting at €8.20