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Innovation through M&A: Promega's Taxable Acquisition of Ophidian
Frank, Mary Margaret; Harrison, LisaCaso DARDEN-C-2432-EContabilidad y controlThe tax director for Promega Corporation (Promega), was finalizing a deal to buy Ophidian Pharmaceuticals, Inc. (Ophidian), and needed to settle on a deal structure. Given that the consideration paid for Ophidian was going to be primarily cash, the deal would be taxable. The question for her to address was: Should Promega buy the assets or stock of Ophidian? She had to consider the after-tax consequences to Promega and Ophidian from the different...Desde 8,20 €
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Differences between Financial Accounting and Tax for Valuation in M&A
Frank, Mary Margaret; Elmore, Frederick A.Nota técnica DARDEN-C-2421-EContabilidad y controlThis technical note outlines the differences between financial accounting standards and tax law that affect the valuation of potential targets depending on the deal structure employed. Valuation models typically rely on financial accounting information to estimate the value of the deal; but tax laws, not financial accounting standards, affect the after-tax cash flows attributable to the deal. The note provides steps to determine a target’s tax b...Desde 8,20 €
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Interpreting the Balance of Payments
Anguera, M.; Gual, JordiNota técnica ASEN-198-EEconomíaDesde 8,20 €
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Bulgaria: On the Road to EU Membership - Teaching Note
Stroumina, M.; Gual, JordiNota del Instructor ECONT-9-EEconomíaThis teaching note refers to the case that uses Bulgaria as an example of a country in transition from planned to market economy and its integration in the EU.Desde 0,00 €
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Bulgaria: On the Road to EU Membership
Stroumina, M.; Gual, JordiCaso ECON-416-EEconomíaThe case uses Bulgaria as an example of an Eastern European economy of transition. The outline of the case is as follows: 1. Brief description of the main facts about the country and the economic developments during the communist years. 2. The challenges of the early transition years and the 1997 financial crisis, focusing on issues common to Eastern European countries: high social cost of reforms, dependent central bank, hyperinflation and curr...Desde 8,20 €
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La balanza de pagos: Como se contabiliza y como se interpretan sus datos
Anguera, M.; Gual, JordiNota técnica ASEN-198EconomíaEn esta nota se examinan los procedimientos de contabilización de la balanza de pagos teniendo en cuenta las modificaciones introducidas por el Quinto Manual de Balanza de Pagos del FMI.Desde 8,20 €
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The Value of Net Operating Losses
Frank, Mary Margaret; Right, Jonathan M.Nota técnica DARDEN-C-2256-EContabilidad y controlThis technical note provides an overview of the tax law governing the use of a target's net operating losses (NOLs) and other tax attributes by the acquirer. Every transaction requires the acquirer to assess the impact of any limitations under the tax law on the use of the target's NOLs. Because these limitations affect the value of the NOLs, they affect the price the acquirer is willing to pay for the loss corporation and ultimately the optimal ...Desde 8,20 €
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Argentina: The convertibility programme
Fracchia L. E.; Gual, JordiCaso ASE-370-EEconomíaDesde 8,20 €
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Alcatel S.A. and Lucent Technologies: The Effect of Acquisitions on Net Operating Losses
Frank, Mary Margaret; Right, Jonathan M.Caso DARDEN-C-2257-EContabilidad y controlThis brief case asks students to assess the impact of an acquisition on the valuation of a company's net operating losses. Specifically, students assess whether an article discussing Alcatel S.A. s acquisition of Lucent has assessed the correct value of Lucent's net operating losses. The case requires students to use the companies' financial statement information and a related technical note on the valuation of net operating losses in acquisition...Desde 8,20 €
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Argentina: El programa de convertibilidad
Fracchia L. E.; Gual, JordiCaso ASE-370EconomíaEste caso analiza la implantación del programa de convertibilidad en la economía argentina. Se discute el período 1991-1996 analizando el impacto del programa tanto en la economía real como en la situación financiera del país.Desde 8,20 €