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Introducción a la contabilidad financiera (IESE)
Peñalva, Fernando; Badia, MarcTechnical Note CN-230Accounting and ControlEn este documento, se presentan los fundamentos de la contabilidad financiera, con el objetivo de que el lector pueda entender e interpretar los estados financieros básicos.Starting at €8.20
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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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Consolidation
Peñalva, Fernando; Badia, MarcTechnical Note CN-240-EAccounting and ControlWhen 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...Starting at €8.20
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Long-Term Debt and Bonds
Peñalva, Fernando; Badia, MarcTechnical Note CN-238-EAccounting and ControlFirms can raise capital from shareholders (equity capital) or from lenders (debt capital). One of the fundamental differences between both sources of capital is that debt capital must be repaid in the future whereas equity capital will remain in the firm forever. In addition, debt accrues interest. The firm is legally bound to repay its debt and the interest cost to the debtholders on specific dates but it does not have to return the equity capit...Starting at €8.20
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Introduction to Financial Accounting
Peñalva, Fernando; Badia, MarcTechnical Note CN-230-EAccounting 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
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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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The Statement of Cash Flows: Direct and Indirect Method
Peñalva, Fernando; Badia, MarcTechnical Note CN-233-EAccounting and ControlThis note explains how to prepare, read and interpret the Cash Flow Statement, both using the direct and the indirect methods. The Cash Flow Statement is a financial statement that summarizes how the firm has generated and consumed cash over a period of time. The note illustrates the content and structure of the Cash Flow Statement and how it relates to the Balance Sheet and the Income Statement.Starting at €8.20
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Noncurrent Assets
Peñalva, Fernando; Badia, MarcTechnical Note CN-236-EAccounting and ControlThis note explains how to account for noncurrent assets, both tangible and intangible. From the initial recording to the sale of an asset, the note covers all the main topics affecting noncurrent assets such as depreciation, impairments and repairs. The section on intangible noncurrent assets pays special attention to research and development costs, goodwill and brands. Differences in accounting treatment between IFRS and U.S. GAAP are identified...Starting at €8.20