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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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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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How to Analyze an Annual Report
Duro, MiguelTechnical Note CN-245-EAccounting and ControlDuring this course we have measured firms' performance period-by-period using accrual accounting. The following natural step is to analyze the performance, prospects, and value of a business. The objective of this note is to give you a roadmap that helps you integrate all these topics in a cohesive framework.Starting at €8.20
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Getting the most out of a financial statement audit
Soler, Edi; Duro, Miguel; Cobo, EstebanTechnical Note CN-244-EAccounting and ControlUndergoing an audit provides a certificate of transparency that strengthens a company's relationship with rating agencies, financial institutions, and investors. But an audit is more than a certificate. The manager who knows the ins and outs of the audit process can get more out of an auditor's experience and knowledge of industry best practices as well as accounting and tax regulations. For example, auditing can help managers identify significan...Starting at €8.20
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Fútbol Club Barcelona: El tiki-taka en quiebra
Duro, Miguel; Soler, Edi; Rivera de Asis, JavierCase C-796Accounting and Control, Corporate Governance, FinanceSandro Rosell, el nuevo presidente del Fútbol Club Barcelona (FCB), había tomado posesión del cargo el 1 de julio de 2010, un día después de que la anterior Junta y su presidente, Joan Laporta, formulasen las cuentas de la temporada 2009/2010, que abarcaba del 1 de julio de 2009 al 30 de junio de 2010. Pocas semanas después de la formulación de las cuentas por parte de la Junta de Laporta, Rosell y su Junta habían realizado una reformulación de d...Starting at €8.20
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Preparación y auditoría de las cuentas anuales
Cobo, Esteban; Duro, Miguel; Soler, EdiTechnical Note CN-242Accounting and ControlNota técnica sobre la preparación y auditoría de las cuentas anuales, con una explicación detallada de cómo contabilizar los hechos acaecidos con posterioridad al cierre contable. Se detalla la estructura del nuevo informe de auditoría, poniendo más énfasis en el nuevo apartado de cuestiones clave de auditoría, y se comenta la responsibilidad legal (civil y penal) del directivo ante errores en las cuentas anuales.Starting at €8.20
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Preparation and Audit of the Annual Financial Statements
Cobo, Esteban; Duro, Miguel; Soler, EdiTechnical Note CN-242-EAccounting and 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.Starting at €8.20
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Futbol Club Barcelona: "Tiki-Taka" Gone Bust
Duro, Miguel; Soler, Edi; Rivera de Asis, JavierCase C-796-EAccounting and Control, Corporate Governance, FinanceAlexandre (Sandro) Rosell, the new president of Futbol Club Barcelona (FCB), took office on July 1, 2010, one day after the previous board and its president, Joan Laporta, had presented the club's financial reports for the 2009/10 season, which covered July 1, 2009 to June 30, 2010. A few weeks after the annual accounts report was released by Laporta's board, Rosell and his board reformulated it. The reformulation made negative adjustments of mor...Starting at €8.20