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A New Era in Revenue Recognition: General Dynamics and Ford
Haskins, Mark E.; Lynch, Luann J.Caso DARDEN-C-2414-EContabilidad y controlWhat had started out as an easy perusal of two recently issued 2017 corporate annual reports had morphed into a task of sleuthing when the reader had come across what some experts referred to as “the most historic accounting change to hit US capital markets in decades.” It appeared that the issue of when a sale was a sale for financial reporting purposes was not simple. Among a handful of early adopters of a new revenue recognition mandate for ...Desde 8,20 €
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Equity Investments at Berkshire Hathaway
Haskins, Mark E.; Lynch, Luann J.Caso DARDEN-C-2416-EAs Berkshire Hathaway had reported in its 2018, first quarter, 10-Q, it was “engage[d] in a number of diverse business activities.” Maria knew that Berkshire Hathaway bought the stock of numerous other companies. She assumed that the company’s holdings in the common stock of other companies represented various ownership percentages, and she wanted to explore that possibility more extensively.Desde 8,20 €
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Daimler Taps the Chinese Panda Bond Market
Lynch, Luann J.; Haskins, Mark E.Caso DARDEN-C-2417-EContabilidad y controlPreparing for a potential interview, an MBA graduate reads extensively about Daimler AG. She learns about company’s longtime presence in China manufacturing luxury automobiles and its continued investment in manufacturing and R&D capacity in that country. She also learns that the company financed part of its operations and growth in China by issuing bonds in both China and Hong Kong and wonders whether the company would return to those bond marke...Desde 8,20 €
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Shareholders’ Equity at PepsiCo
Lynch, Luann J.; Haskins, Mark E.Caso DARDEN-C-2425-EContabilidad y controlThis case provides instructors with an opportunity to discuss some of the fundamental aspects of a typical public company’s shareholders’ equity financial reporting and financial disclosures. As such, students are provided with information pertaining to PepsiCo’s common stock, preferred stock, stock repurchases, cash dividends, stock splits, and GAAP earnings per share (EPS) versus non-GAAP EPS. In addition, the case also provides an interesting ...Desde 8,20 €
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Amazon.com, Inc. Buys Whole Foods Market
Lynch, Luann J.; Haskins, Mark E.Caso DARDEN-C-2409-EContabilidad y controlAfter Amazon.com announced it would acquire Whole Foods, shares of supermarkets in the United States were hit hard; the same was true for grocers in Europe, as investors there worried about the possibility of Amazon moving beyond US borders in the grocery space. Because little had been said regarding the motivation behind the acquisition, the CEO of a large organic-foods supermarket group in Europe decided that the potential impact of this acquis...Desde 8,20 €
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Revenue Recognition (Topic 606) at Salesforce.com, Inc.
Haskins, Mark E.; Lynch, Luann J.Caso DARDEN-C-2428-EContabilidad y controlThis case uses an array of carefully selected and excerpted revenue recognition related information contained in Salesforce.com’s January 31, 2019, 10-K. Maria, the fictional protagonist, is seeking to understand those disclosures as part of her preparation for an upcoming job interview with the company. As such, she is relying on those disclosures to provide insights as to the company’s main product/service lines, the events that signal when and...Desde 8,20 €
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Potential Volatility Comes to Earnings: A Look at Berkshire Hathaway’s Equity Investments
Lynch, Luann J.; Haskins, Mark E.Caso DARDEN-C-2426-EContabilidad y controlBased in Omaha, Nebraska, Berkshire Hathaway Inc. is a holding company that invests in many diverse businesses. The most significant of those are property and casualty insurance businesses, although the company owns businesses in the railroad, utilities, energy, and finance industries as well. The case focuses on accounting for investments at Berkshire Hathaway. The company adopted the new US guidance (ASU 2016-01) on accounting for investments i...Desde 8,20 €
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Hamilton’s Electronics Services, Inc.
Lynch, Luann J.; Brownlee, E. Richard IICaso DARDEN-C-2380-EContabilidad y controlDavid Hamilton has opened Hamilton’s Electronics Services, Inc. During the first year, he was too busy to keep much in the way of accounting records. Early in January of the following year, he hired a local CPA to reconstruct, in summary form, all the transactions that had occurred in his business during the previous year.Desde 8,20 €
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Boulevard Sandwiches, Inc. (B)
Brownlee, E. Richard II; Lynch, Luann J.Caso DARDEN-C-2434-EContabilidad y controlAlan Philips has just completed his first year as manager of Boulevard Sandwiches, Inc., Unit No. 2. Actual profit for the year was well below budgeted profit. Philips is preparing for a meeting with Carla Thomas, the owner of Boulevard Sandwiches, Inc., to discuss the 2018 operating results and Philips’s performance for the year. In December 2017, Philips had met with Thomas and had accepted the 2018 budget as aggressive but achievable. Now, he ...Desde 5,74 €
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Boulevard Sandwiches, Inc. (A)
Brownlee, E. Richard II; Lynch, Luann J.Caso DARDEN-C-2433-EContabilidad y controlCarla Thomas, the owner of Boulevard Sandwiches, is preparing to meet with Alan Philips, the new manager of Boulevard Sandwiches, Inc., Unit No. 2, in mid-December 2017. The primary purpose of this meeting is to finalize the 2018 operating plan for the location, as well as to conduct sensitivity analysis related to the assumptions included in the budget. Thomas has decided that, due to the growth of her business, she can no longer continue to man...Desde 8,20 €