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The E-Line Cityboard
Soler, Edi; Peñalva, FernandoCaso C-784-EContabilidad y control, Iniciativa emprendedoraSix months after incorporating the company, the two founders of the firm E-Line Cityboard Supply Ltd. (ELC) were preparing the first Board of Directors meeting. ELC was a London-based distributor and online retailer of the E-Line Cityboard, a portable and rechargeable battery-powered self-balancing wheeled board, commonly referred to in the market as a "hoverboard." Increased competition and legislation prohibiting the use of hoverboards in publi...Desde 8,20 €
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Pinocchio SpA. - Teaching Note
Peñalva, FernandoNota del Instructor CT-15-EContabilidad y controlNote prepared as an aid to instructors in the classroom use of case C-725-E Pinocchio SpA.Desde 0,00 €
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Introducción a la contabilidad financiera (IESE)
Peñalva, Fernando; Badia, MarcNota técnica CN-230Contabilidad y 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.Desde 8,20 €
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Bruxelles Services Linguistiques (BSL)
Soler, Edi; Peñalva, FernandoCaso C-811-EContabilidad y controlBSL presents the case of one of the largest global companies in the translation industry, located in Belgium. BSL's drop in sales, accompanied by an even greater decrease in profitability, in the context of sector's turnover growth, together with the apparent increase in the additional services involved in the translation process, leads the company to readdress the cost system and propose an activity-based approach. Although the system sheds mor...Desde 8,20 €
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El balance de situación
Peñalva, Fernando; Badia, MarcNota técnica CN-231Contabilidad y 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...Desde 8,20 €
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Bruxelles Services Linguistiques (BSL) (Portuguese Version, Brazil)
Soler, Edi; Peñalva, FernandoCaso C-811-PBContabilidad y controlBSL presents the case of one of the largest global companies in the translation industry, located in Belgium. BSL's drop in sales, accompanied by an even greater decrease in profitability, in the context of sector's turnover growth, together with the apparent increase in the additional services involved in the translation process, leads the company to readdress the cost system and propose an activity-based approach. Although the system sheds mor...Desde 8,20 €
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Tax Accounting
Peñalva, Fernando; Badia, MarcNota técnica CN-241-EContabilidad y 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...Desde 8,20 €
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Consolidation
Peñalva, Fernando; Badia, MarcNota técnica CN-240-EContabilidad y 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...Desde 8,20 €
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Carmen Braun (A)
Peñalva, FernandoCaso C-736-EContabilidad y controlThis is a basic case used to introduce students to financial accounting. It presents the set up and first year of operations of a commercial company. It defines the following basic concepts: assets, liabilities, own resources, income and expenses. It shows the preparation and utility of the following accountancy tools: balance shhet, profit and loss account and cashbook summary.Desde 8,20 €
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Understanding the downfall of Enron
Peñalva, FernandoCaso C-720-EContabilidad y controlThis case describes the collapse of Enron, the U.S. energy giant. It explains in a simple and accessible way the causes that led to one of the largest bankruptcies in corporate history. It deals with all the accounting abuses performed by Enron's management, the conflicts of interest of some of its employees, and the role of the Board of Directors and of the external auditor, Arthur Andersen LLP.Desde 8,20 €