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Fair Value Accounting at Berkshire Hathaway Inc. (A)
Heese, Jonas; Srinivasan, Suraj; Brochet, Francois; Johnson, ChristineCase HBS-119030-EAccounting and ControlIn May 2018, Berkshire Hathaway announced an unprecedented loss of more than $1 billion for the first quarter of 2018. Warren Buffett blamed this loss on the new accounting rules for equity securities which he criticized. In the case 'Fair Value AccountinStarting at €8.20
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Fair Value Accounting at Berkshire Hathaway Inc., Teaching Note
Heese, Jonas; Srinivasan, Suraj; Brochet, Francois; Johnson, ChristineTeaching Note HBS-119063-EAccounting and ControlTeaching note for case 119030.Starting at €0.00
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Mencotti Wine Co. (T) (Spanish version)
T. Ross ArchibaldCase IVEY-9A94BS24Accounting and ControlGina Mencotti, vicepresidente de Mencotti Wine Co. Ltd., se dio cuenta que no entendía las consecuencias que el Acta de Impuestos a las Ganancias tenía sobre la Asignación del Costo de Capital (CCA, por sus siglas en inglés) que ella podía reclamar por los activos de su compañía. La contralor de la compañía tiene preparado un ejemplo para mostrarle a Gina como funciona el sistema.Starting at €8.20