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Accounting for Nuclear Power Provisions at RWE
Healy, Paul M.; Heese, JonasCaso HBS-118013-EContabilidad y 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...Desde 8,20 €
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Corruption at Siemens (A), (B), (C) and (D) Teaching Plan
Healy, Paul M.Nota del Instructor HBS-113092-EEconomíaThis teaching plan is designed to be used in conjunction with the case Corruption at Siemens (A), HBS No. 108-033 [and its related B and C cases] to help faculty deepen students' comprehension of business issues and to energize classroom discussion. Order: http://hbr.org/search/113092-PDF-ENGDesde 0,00 €