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The IASB at a Crossroads: The Future of International Financial Reporting Standards B
Ramanna, Karthik; Misztal, Karol; Beyersdorfer, DanielaCaso HBS-113089-EContabilidad y 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 ...Desde 8,20 €
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Tapestry Networks
Ramanna, Karthik; Shaffer, MatthewCaso HBS-114051-EContabilidad y controlTapestry Networks assembled industry leaders and their regulators in small, private meetings to build new frameworks for pressing regulatory challenges. Tapestry's motivating principle was to reimagine solutions to complex problems (e.g., drug-approval standards) in ways that created a win-win for firms and society. Tapestry meetings on bank-governance standards-initiated after the 2008-2009 Financial Crisis-had experienced some success in rebuil...Desde 8,20 €
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Dylan Pierce at Peninsula Industries, Teaching Note
Ramanna, KarthikNota del Instructor HBS-115053-ETeaching note for case 115024.Desde 0,00 €
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AIG and the American Taxpayers (B)
Ramanna, Karthik; Shaffer, MatthewCaso HBS-113125-EEconomíaSupplement for case 113124Desde 5,74 €
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The Future of Financial Reporting, Teaching Note
Ramanna, KarthikNota del Instructor HBS-110006-EContabilidad y controlTeaching Note for [110701].Desde 0,00 €
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Choosing a GAAP for Canada
Ramanna, Karthik; Cheng, BeitingCaso HBS-110023-EContabilidad y controlExplores Canadian regulators' decision to adopt International Financial Reporting Standards (IFRS). The Canadian decision in 2005 to adopt IFRS is particularly interesting because Canada had well-developed domestic accounting standards and because a significant fraction of Canadian industry was lobbying for the adoption of U.S. Generally Accepted Accounting Principles (GAAP) and not IFRS. The case positions the student as an advisor to an importa...Desde 8,20 €
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Cameron Trebbi at Taylor Lowell, LLP
Ramanna, KarthikCaso HBS-115026-ECameron Trebbi is a senior executive overseeing accounting policy at a large global auditing firm. His role is to lobby the firm's position with various accounting rule-making bodies worldwide. The firm is close to acquiring as new audit clients a consortium of Chinese state-owned enterprises. The consortium has asked Trebbi's firm to seek an exception for state-owned enterprises on a proposed accounting rule. But Trebbi thinks such an exception ...Desde 8,20 €
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AIG and the American Taxpayers (A)
Ramanna, Karthik; Shaffer, MatthewCaso HBS-113124-EEconomíaExplores the decision faced by AIG's board on whether to join shareholder and ex-CEO Maurice Greenberg's lawsuit against the U.S. government. The suit, argued by super-lawyer David Boies (of Bush v. Gore and California gay marriage fame), claims that in September 2008 the U.S. arbitrarily set aside the rights of AIG's shareholders - violating the Fifth Amendment by taking private property without just compensation - while preserving shareholder r...Desde 8,20 €
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The Politics and Economics of Accounting for Goodwill at Cisco Systems (B)
Ramanna, KarthikCaso HBS-109003-EFinanzasStudies the role of Cisco in setting current US accounting standards for acquisitions and goodwill. Students are asked to analyze an acquisition in the context of an ongoing political debate on mergers accounting.Desde 5,74 €
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Business and Government: Campaign Contributions and Lobbying in the United States
Ramanna, Karthik; Sucher, Sandra J.; Cornell, Ian McKownCaso HBS-113037-EEconomíaThis note on business-government relations introduces students to the state of campaign contributions and lobbying by corporations in the United States. The note develops two hypotheses as to the impact of corporate political engagement: (i) a vehicle to facilitate good government; and (ii) an instrument of special-interest capture. The note can be used to generate a discussion on the following issues: (1) In a democratic capitalist society, what...Desde 8,20 €