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Preparation and Audit of the Annual Financial Statements
Cobo, Esteban; Duro, Miguel; Soler, EdiNota técnica CN-242-EContabilidad y controlTechnical note on the preparation and auditing of annual accounts, with a detailed explanation of how to account for events occurring after the accounting close. The structure of the new audit report is detailed, placing more emphasis on the new section on key audit issues; the manager's legal (civil and criminal) responsibility for any errors in the annual accounts is also discussed.Desde 8,20 €
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Relevant Costs for Decision Making (III): Product Decisions at Capacity
Rosanas, Josep MariaNota técnica CN-144-EContabilidad y controlThis is the third of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note introduces decision rules for situations where the company is working near capacity. The basic rule of contribution per unit of capacity is stated and applied to a variety of situations.Desde 8,20 €
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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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Portfolio Optimization
Cervera, P.; Martínez Abascal, EduardoNota técnica FN-242-EFinanzasDesde 8,20 €
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Relevant Costs for Decision Making (II): Product Decisions at Under Capacity
Rosanas, Josep MariaNota técnica CN-143-EContabilidad y controlThis is the second of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note deals with the use of cost accounting data for decision making purposes. After classifying business decisions between investment and operating decisions, and the latter between pricing and production decisions, the note studies production decisions in situations where the firm is working below production capacity. The special order problem, dropping and adding ...Desde 8,20 €
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Starlab: Transforming science into business (A)
Prats, Julia; Rosés, MariaCaso E-242-EIniciativa emprendedoraSummary: It was early morning in the glazed loft of the modernist building in Barcelona, Spain, head office of Starlab. Ana Maiques, who was responsible for Starlab's business development, sat in her office and wondered about the future of the company. Starlab worked on space technology and neuroscience and employed a team of 30 scientists and engineers representing nine different nationalities. The company, founded on July 4, 2000, had enjoyed ...Desde 8,20 €
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Simple forecasting models based on Box-Jenkins analysis
Valor Sabatier, JosepNota técnica ADN-242-EEconomíaThis note introduces simple forecasting models that need Box-Jenkins analysis to be implemented. It is quite practical in nature and uses in all examples the statistical package Forestat, although the concepts can be applied using any statistical package implementing the Box-Jenkins algorithms. The note can be used in an introductory statistics course at the MBA level.Desde 8,20 €
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Ebro foods 2014
García de Castro; Reina Paniagua, RocioCaso IIST-DGI-242-E-EInnovación y cambioEbro Foods was the first Spanish food group in 2014, a global leader in the rice sector and second largest manufacturer of pasta, with a turnover in 2013 of EUR 2,013 million and a profit before tax of 199 million euros. Antonio Hernandez Callejas, its Chairman and CEO, had been directing the Seville Arrocerías Herba family business alongside his uncles, his father and his brother Felix in 1989, to be the Chairman of a multinational. Now should c...Desde 8,20 €
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Current Value Tables
Ballarín Fredes, EduardoNota técnica CN-109-EContabilidad y controlDesde 8,20 €