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Politics and the Public Purse: The Government of Ontario versus Public Sector Pension Accounting
Vaughan S. Radcliffe; Grace Wu; Rahul BediCaso IVEY-9B18B020-EContabilidad y controlOn October 3, 2016, the Government of Ontario released its finance statements for the province without the opinion of Ontario's auditor general. This incident stemmed from a disagreement between the auditor and the government over public-sector pension acDesde 8,20 €
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ING Insurance Asia/Pacific (Spanish version)
Rod E. White; Paul W. Beamish; Andreas SchotterCaso IVEY-9B06MS083Dirección estratégicaThe new chief executive officer (CEO) of ING Insurance Asia/Pacific wants to improve the regional operation of the company. ING Group was a global financial services company of Dutch origin with more than 150 years of experience. As part of ING International, ING Insurance Asia/Pacific was responsible for life insurance and asset/wealth management activities throughout the region. The company was doing well, but the new CEO believed that there we...Desde 8,20 €
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IFRS: Canada's Decision
Vaughan S. Radcliffe; Mitchell SteinCaso IVEY-9B11B017-EContabilidad y control, Dirección estratégica, FinanzasThe case comprises an interview with Paul Cherry, who as chair of the Accounting Standards Board of Canada (the Canadian accounting standard setter) led a process that brought Canada to adopt international financial reporting standards (IFRS). The case provides a rich and in-depth examination of the real-world considerations that led Canada to adopt IFRS. It offers analysis of the competing alternatives such as the U.S. GAAP (generally accepted a...Desde 8,20 €
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AT&T Wireless: Text Messaging
Vaughan S. Radcliffe; Mitchell Stein; Michael LickverCaso IVEY-9B11B005-EContabilidad y control, Dirección estratégica, MarketingThis case examines AT&T’s wireless business with a focus on its text messaging services. The industry features a high proportion of fixed costs in relation to acquiring spectrum and building a network. Variable costs are relatively low, especially in the case of SMS text messages. Pricing and margins in text messaging have attracted regulatory scrutiny in the Unites States, Canada, and elsewhere. The case requires the use of key concepts in cost ...Desde 8,20 €
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Groupon and the SEC
Vaughan S. Radcliffe; Mitchell Stein; Alexis GottschalkCaso IVEY-9B12B002-EContabilidad y control, Dirección estratégica, FinanzasThis case provides an opportunity to review Groupon Inc’s S1 filing made prior to an initial public offering. Groupon’s financial statements attracted a great deal of controversy due to revenue recognition policies that produced substantially higher revenues for the corporation, as well as non-GAAP earnings measures, especially ACSOI — an invention of the firm that served to exclude certain marketing expenses from the calculation of profit. Since...Desde 8,20 €
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Growth and Transition at Onex Corporation
W. Glenn Rowe; Rod E. White; Maria SemenovaCaso IVEY-9B16M123-EDirección estratégicaOver its 30-year history, Onex Corporation, a Canadian investment firm, had derived much of its success from the private equity sector. It did so by acquiring attractive portfolio companies, adding value to them by improving their financial and operational performance, and then selling them several years later at an attractive return. However, given the market conditions in 2015, Onex Corporation faced difficulty in successfully acquiring target ...Desde 8,20 €