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Accounting for Income Taxes at Apple Inc. - Teaching Note
Hopkins, Justin J.Teaching Note DARDEN-C-2389TN-EAccounting and ControlTeaching note for product C-2389Starting at €0.00
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Target Data Breach: Accounting for Contingent Liabilities - Teaching Note
Hopkins, Justin J.Teaching Note DARDEN-C-2390TN-EAccounting and ControlTeaching note for product C-2390Starting at €0.00
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HP and Autonomy: Who's Accountable? - Teaching Note
Hopkins, Justin J.; Yemen, GerryTeaching Note DARDEN-C-2408TN-EAccounting and ControlTeaching note for product C-2408Starting at €0.00
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Correcting Sight and Accounting at LCA-Vision Inc. - Teaching Note
Hopkins, Justin J.Teaching Note DARDEN-C-2413TN-EAccounting and ControlTeaching note for product C-2413Starting at €0.00
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HP and Autonomy: Who's Accountable?
Hopkins, Justin J.; Yemen, GerryCase DARDEN-C-2408-EAccounting and ControlWritten using public sources, this case uses Hewlett-Packard’s (HP) purchase of Autonomy Corporation (Autonomy) to analyze the accounting treatment for the acquisition and subsequent goodwill impairment. While the case focuses on the accounting for mergers and acquisitions, it also provides for a variety of other discussion topics such as the effect of managerial incentives and CEO succession on accounting outcomes, managerial “spin” on disclosur...Starting at €8.20
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What’s in a Name? Classifying Securities at Silicon Valley Bank
Lynch, Luann; Hopkins, Justin J.; Quintero Corral, AlejandroCase DARDEN-C-2470-EAccounting and ControlOn March 17, 2023, Silicon Valley Bank Financial Group (SVBFG) declared bankruptcy. It had reported net income in 2022 of $1.6 billion, and KPMG had just signed the audit report for SVBFG on February 24, giving it a “clean bill of health.” Yet, on March 8, the company announced that it would record a $1.8 billion loss in the first quarter of 2023, resulting from the sale of “substantially all of its available for sale securities portfolio,” and t...Starting at €8.20
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Accounting for Defined Benefit Pension Plans at Caperton Corporation
Brownlee, E. Richard II; Hopkins, Justin J.Exercise DARDEN-C-2375-EAccounting and ControlThis exercise teaches students to account for defined benefit pension plans using a simplified example of Caperton Corporation's defined benefit plan. The simplification treats all employees as one homogeneous group (same age, retirement date, and terminal date), which allows students to calculate present values and focus on the accounting for the future cash flows. Included is a concise spreadsheet answer guide, which illustrates the present-val...Starting at €8.20
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Defined Benefit Pension Plans
Hopkins, Justin J.; Craddock, JennyTechnical Note DARDEN-C-2472-EAccounting and ControlThis technical note provides background on defined benefit pension plans in the United States and a basic understanding of accounting for defined benefit plans. Topics discussed include differences between defined benefit and defined contribution plans, the effects of defined benefit plans on the balance sheet and income statements, and interpreting related footnote disclosures. This note is intended to be a broad overview of pension plan account...Starting at €8.20
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Manufacturing Profit: What Is Driving Stock Prices in the Auto Industry?
Matthew Sooy; Alex Solomos; Jack HidiCase IVEY-W25539-EAccounting and Control, FinanceIn 2019, an investment analyst for a hedge fund firm based in the Bahamas was tasked with evaluating his firm’s exposure to the automotive industry. The hedge fund firm held various large positions in the automotive segment, most notably in two equities—Fiat Chrysler Automobiles N.V. and Ford Motor Company. The analyst decided to focus on these global industry giants as a proxy for the broader automotive segment. His manager expected an assessmen...Starting at €8.20
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Getting Ready to Rumble: Governance of World Wrestling Entertainment, Inc.
Hopkins, Justin J.Case DARDEN-C-2444-EAccounting and ControlThis case introduces students to an interesting and fun example of a proxy statement issued by World Wrestling Entertainment, Inc. (WWE). WWE is effectively run by the McMahon family, which provides opportunities for students to recognize conflicts of interest in related party transactions between WWE and family members, as well as how the dual class share structure can facilitate these transactions. Further, executive compensation is driven by a...Starting at €8.20