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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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Accounting Fraud at Tesco Stores (C)
Heese, Jonas; Srinivasan, Suraj; Kelley, JuliaCaso HBS-120034-EContabilidad y controlThis case serves as a complement to the case "Accounting Fraud at Tesco Stores (A)".Desde 5,74 €
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Accounting Outages at Plug Power? (C)
Heese, Jonas; Pacelli, Joseph; Barnett, JamesCaso HBS-124019-EContabilidad y controlSet in June 2023, the C case explores Plug Power's recovery from its financial restatements, how it benefited from government subsidies, and new strategic alliances.Desde 5,74 €
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Accounting Outages at Plug Power? (B)
Heese, Jonas; Pacelli, Joseph; Barnett, JamesCaso HBS-124018-EContabilidad y controlThe case is set in spring 2021, immediately after Plug Power made financial restatements dating back to 2018. The case describes the restatements, which revealed that Plug was reclassifying expense items to boost gross profits.Desde 5,74 €
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"GEnron?" Markopolos versus General Electric (A)
Heese, Jonas; Lane, DavidCaso HBS-121005-EContabilidad y controlIn August 2019, Harry Markopolos-the forensic accountant known for uncovering Bernie Madoff's Ponzi scheme-alleged that General Electric had committed accounting fraud totaling $38 billion, coining the term "GEnron" for perceived similarities with the 200Desde 8,20 €
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Building Uzbekistan's Capital Market
Heese, Jonas; Kobilov, BotirCaso HBS-120094-EContabilidad y controlIn December 2019, Atabek Nazirov, head of Uzbekistan's capital market regulatory agency, prepared the release of Uzbekistan's capital market strategy. As Nazirov was getting ready to release the strategy, he reflected on the first year of his tenure and the steps ahead. Did he take the right actions to strengthen Uzbekistan's capital market? What additional features would the capital market need to build trust with both the citizens of Uzbekistan...Desde 8,20 €
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Accounting Turbulence at Boeing, Teaching Note
Heese, Jonas; Srinivasan, SurajNota del Instructor HBS-118027-EContabilidad y controlTeaching note for case 118020.Desde 0,00 €
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Accounting Fraud at Tesco Stores (B)
Heese, Jonas; Srinivasan, Suraj; Kelley, JuliaCaso HBS-120033-EContabilidad y controlThis case serves as a complement to the case "Accounting Fraud at Tesco Stores (A)".Desde 5,74 €
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Fair Value Accounting at Berkshire Hathaway Inc. (B)
Heese, Jonas; Srinivasan, Suraj; Brochet, FrancoisCaso HBS-119090-EContabilidad y controlThis case serves as a complement to the case "Fair Value Accounting at Berkshire Hathaway, Inc. (A)".Desde 5,74 €
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Accounting for Nuclear Power Provisions at RWE, Teaching Note
Heese, JonasNota del Instructor HBS-118043-EContabilidad y controlTeaching note for case 118013.Desde 0,00 €