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Mittel Technologies, AG
Hawkins, David F.Caso HBS-111065-EContabilidad y controlCFO of German heavy equipment manufacturer examines through company examples potential impact of proposed changes to revenue recognition rules.Desde 8,20 €
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Societe International de Plantations et de Finance (SIPEF)
Hawkins, David F.Caso HBS-113027-EContabilidad y 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...Desde 8,20 €
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Silic (A) and (B): Choosing Cost or Fair Value on Adoption of IFRS, Teaching Note
Dessain, Vincent; Barron, Andrew; Hawkins, David F.; Riedl, Edward J.Nota del Instructor HBS-108078-EContabilidad y controlTeaching Note for 108-030 and 108-031.Desde 0,00 €
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Silic (A): Choosing Cost or Fair Value on Adoption of IFRS
Hawkins, David F.; Dessain, Vincent; Barron, AndrewCaso HBS-108030-EContabilidad y controlA French real estate firm must choose to report its primary asset (investment property) using either cost or fair-value accounting methods upon adoption of international accounting standards (IAS) in 2005.Desde 8,20 €