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Accounting at MacCloud Winery (Spanish version)
Hawkins, David F.; Kaplan, Robert S.; Miller, Gregory S.Case HBS-107S24Accounting and ControlUses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the underlying thought process regarding accounting, rather than on "proper" numerical calculations.Starting at €8.20
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Bausch & Lomb, Inc. (A) (Spanish version)
Miller, Gregory S.; Noe, Christopher F.Case HBS-114S09Accounting and ControlBausch & Lomb (B&L) instituted an aggressive sales program in the final weeks of its 1993 fiscal year that pushed a large amount of inventories onto distributors. The company recognized revenues on these products when they were shipped. A rewritten version of an earlier case.Starting at €8.20
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Bausch & Lomb, Inc. (C) Juego de Números en Bausch & Lomb
Miller, Gregory S.; Noe, Christopher F.Case HBS-114S10Accounting and ControlComplementa el caso (A).Starting at €5.74
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Essar Energy: Indian GAAP, U.S. GAAP or IFRS (B)
David J. Sharp; Sudershan Kuntluru; Paritosh Basu; Sanjay ChauhanCase IVEY-9B13B015-EAccounting and Control, StrategyThis is a supplement to 9B13B014.Starting at €5.74
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Fortune Motors (Taiwan): Implementing Strategy Change Using the Balanced Scorecard (A)
David J. Sharp; Anne WuCase IVEY-9B08M060-EAccounting and Control, StrategyThe chief executive officer (CEO) of Fortune Motors, the largest Mitsubishi dealership in Taiwan, has to consider his vision for the survival of the company. Fortune Motors' sales in 2003 had fallen below 50,000 units for the first time in 10 years, and market share had been falling for several years. The CEO had a plan to enter the business of financing used-car purchases. He thought that the balanced scorecard would be a useful tool to help him...Starting at €8.20
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Revenue Recognition for a Services Contract
Pratibha Wasan; David J. SharpCase IVEY-9B15B005-EAccounting and Control, StrategyOn November 25, 2012, the head of Revenue Recognition at ESol Limited (ESol) India was preparing for a meeting with the company’s sales team at the head office in Bangalore. ESol Limited was a large, U.S.-based multinational information technology corporation, which had moved into India in 2000. Since then, its management had insisted on the need for close monitoring of accounting procedures in strict adherence to Generally Accepted Accounting Pr...Starting at €8.20
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Kim Park (B): Liabilities, Teaching Note
Hawkins, David F.; Narayanan, V.G.; Miller, Gregory S.Teaching Note HBS-110021-EAccounting and ControlTeaching Note for [110018].Starting at €0.00
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Feng Farm (Spanish version)
David J. Sharp; Murray J. Bryant; Yasheng ChenCase IVEY-9B02BS05Accounting and Control, StrategyEl líder de la aldea debe reasignar tierras de cultivo y decide organizar una competencia entre los tres mejores campesinos de la aldea. El contrato de las tierras de cultivo se le otorgará al campesino con mejor rendimiento en la temporada de cosecha. La temporada de cosecha ha terminado y el líder de la aldea debe determinar la solvencia económica de los campesinos, su capacidad, costos de alquiler, y finalmente tomar la decisión.Starting at €8.20
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The Eastview Heights Development Project: Now or Later
David J. Sharp; Matt FentonCase IVEY-9B06B009-EAccounting and ControlTwo property developers disagree over whether to go ahead immediately with a housing development on land which they have just jointly purchased, which has draft approval for one development plan, or to resubmit a new application for a possibly more controversial but more profitable alternative development plan. The new plan could result in some delay to the development.Starting at €8.20
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Bausch & Lomb, Inc. (B) (Spanish Version)
Miller, Gregory S.; Noe, Christopher F.Case HBS-114S11Accounting and ControlComplementa el caso (A).Starting at €5.74