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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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Consolidación
Peñalva, Fernando; Badia, MarcNota técnica CN-240Contabilidad y controlCuando la empresa inversora controla totalmente la sociedad participada, debido a que posee la mayor parte de sus acciones, el tratamiento contable que se aplica se denomina "consolidación". Según las normas NIIF y US GAPP, la entidad inversora (matriz) que ejerce un control sobre las empresas participadas (filiales) debe elaborar los estados contables consolidados del grupo de empresas bajo control común. El objetivo de la presente nota es prese...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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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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Long-Term Debt and Bonds
Peñalva, Fernando; Badia, MarcNota técnica CN-238-EContabilidad y controlFirms can raise capital from shareholders (equity capital) or from lenders (debt capital). One of the fundamental differences between both sources of capital is that debt capital must be repaid in the future whereas equity capital will remain in the firm forever. In addition, debt accrues interest. The firm is legally bound to repay its debt and the interest cost to the debtholders on specific dates but it does not have to return the equity capit...Desde 8,20 €
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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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Introduction to Financial Accounting
Peñalva, Fernando; Badia, MarcNota técnica CN-230-EContabilidad y controlThis note introduces the basics of financial accounting. By the end, you will be able to understand and interpret simple financial statements.Desde 8,20 €
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Introduction to Financial Accounting (Portuguese Version, Brazil)
Peñalva, Fernando; Badia, MarcNota técnica CN-230-PBContabilidad y controlThis note introduces the basics of financial accounting. By the end, you will be able to understand and interpret simple financial statements.Desde 8,20 €
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Equity Valuation: The Walt Disney Company
Holvik, Max; Peniston, James; Badia, MarcNota técnica CN-222-EContabilidad y control, FinanzasThe objective of this technical note is to understand how equity analysts usually value public companies, taking The Walt Disney Company as a case study. We provide a detailed explanation of our valuation of Disney using the discounted cash flow (DCF) method and some common multiples.Desde 8,20 €
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The Income Statement
Peñalva, Fernando; Badia, MarcNota técnica CN-232-EContabilidad y controlThis note explains how to prepare, read and interpret the Income Statement, a financial statement that measures the performance of the firm over a period of time. It shows the profit generated and its different components. The note illustrates the content and structure of the Income Statement and its relationship with the Balance Sheet.Desde 8,20 €