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Accounting for Defined Benefit Pension Plans at Caperton Corporation
Brownlee, E. Richard II; Hopkins, Justin J.Ejercicio DARDEN-C-2375-EContabilidad y controlThis exercise teaches students to account for defined benefit pension plans using a simplified example of Caperton Corporation's defined benefit plan. The simplification treats all employees as one homogeneous group (same age, retirement date, and terminal date), which allows students to calculate present values and focus on the accounting for the future cash flows. Included is a concise spreadsheet answer guide, which illustrates the present-val...Desde 8,20 €
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Accounting for Income Taxes at Apple Inc.
Hopkins, Justin J.Ejercicio DARDEN-C-2389-EContabilidad y controlThis case provides students with the opportunity to analyze the income tax disclosures for Apple Inc. In particular, it provides for discussion about such topics as deferred taxes, valuation allowances, unrecognized tax benefits, and the statutory rate reconciliation. What is most unique about the example is that Apple reports around $200 billion of cash and investments on its balance sheet. However, students learn that Apple shareholders would i...Desde 8,20 €
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Pension Accounting at AT&T
Hopkins, Justin J.Ejercicio DARDEN-C-2391-EContabilidad y controlThis exercise is taught in a Darden first-year elective, "Financial Reporting," as the second half of a module covering Managerial Accounting for Pension Plans, but would also work well in a first-year MBA core accounting course. It was designed to be taught as a follow-up case to "Accounting for Defined Benefit Pension Plans for Caperton Corporation" (UVA-C-2375), although it can be taught alone. This exercise provides students the opportunity...Desde 8,20 €