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Airinit: Clearing the Accounting Air
Dikolli, Shane; Yemen, GerryCase DARDEN-C-2442-EAccounting and ControlThe fictional company Airinit, now a division of the conglomerate ArgentAxis Holdings (AAH) after a recent merger, manufactures air fresheners, and at the start of the year it planned to generate a healthy profit. However, during the year, several events occur that cause the company’s financial outcomes to deviate significantly, in an adverse way, from the original plans. To diagnose why the deviations occurred and more importantly whether any ac...Starting at €8.20
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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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Helvetia Insurance’s Dim Sum Bond Investment
Demers, Elizabeth A.; Yemen, GerryCase DARDEN-C-2387-EAccounting and ControlThis case explores the accounting for investments in corporate bonds. The global setting involving a Swiss insurer investing in the Chinese yuan-denominated debt (i.e., “dim sum bonds”) of France-based Renault provides significant opportunity for secondary learning. The case can be used with “Dim Sum Bonds at Renault S.A.”(UVA-C-2373), which involves the accounting for bonds payable from the perspective of the issuer. The accounting for Helvetia’...Starting at €8.20
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Can Zwift Disrupt Peloton's Ascent?
Dikolli, Shane; Wright-Pruski, Colin; Yemen, GerryCase DARDEN-C-2454-EAccounting and ControlThis public-sourced case uses the fitness company Zwift and one of its competitors, Peloton, to explore cost allocation and bundling services. The material includes a task to provide a back-of-the-envelope pitch about Zwift's potential to disrupt Peloton's growth. Although Zwift's foundation was on the software side, would an entry into the hardware side of the fitness space present a viable opportunity? As part of the analysis, students prepare ...Starting at €8.20
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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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Dim Sum Bonds at Renault S.A.
Demers, Elizabeth A.; Yemen, GerryCase DARDEN-C-2373-EAccounting and ControlThis case explores the accounting for long-term debt from the perspective of the issuer of bonds payable. The global setting involving France-based Renault issuing Chinese yuan-denominated debt in the offshore markets (i.e., “dim sum bonds”) provides significant opportunity for secondary learning. The accounting could be undertaken from the perspective of U.S. GAAP or IFRS (i.e., the standards are identical for the principal transaction and event...Starting at €8.20
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Introduction to Consolidation Accounting: Google’s Acquisition of Waze
Demers, Elizabeth A.; Yemen, GerryCase DARDEN-C-2354-EAccounting and ControlWhen Google purchased Israel-based Waze on June 11, 2013, many wondered how the quirky start-up had even gotten noticed. The answer was its product, an app launched from Ra’anana, Israel, that connected users with information about traffic-jams, accidents, shortcuts, cheap gas-and all sorts of driver-friendly data that was crowdsourced from drivers themselves. This acquisition provides an interesting international context for students to understa...Starting at €8.20
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China Electric Motor Hits the Street (B)
Simko, Paul J.; Yemen, GerryCase DARDEN-C-2339-EAccounting and ControlIn the A case, an investment advisor has uncovered mixed results about China Electric while reading through various research reports. Although China Electric is an interesting prospect, in the B case, the investment advisor has some doubts. Could China Electric continue at its high rate of profitability and growth? What was management’s plan in regard to investing cash in the business? He considers a company’s competitive environment and trends i...Starting at €5.74
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HP and Autonomy: Who's Accountable?
Hopkins, Justin J.; Yemen, GerryCase DARDEN-C-2408-FRAccounting 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