HBSP (USA)
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Sapientis and the Launch of CECE
Lastra-Anadon, Carlos; Brown, DavidCase HBS-HKS689-EStrategyThis case invites students to grapple with the dilemmas faced by Laura Lopez, the new Executive Director of a Puerto Rican educational advocacy NGO called Sapientis. Six months ago, Sapientis gained national visibility when its national coalition for educational reform and excellence (CECE) achieved a breakthrough by gaining government support for major educational reform. But, in the ensuing months, a variety of events have raised questions abou...Starting at €8.20
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Choosing Cost or Fair Value on Adoption of IFRS (Spanish version)
Riedl, Edward J.Case HBS-109S14Accounting and ControlA U.K. real estate firm, required to adopt international accounting standards (IAS) by 2005, must change the reporting of its primary asset (investment property) from the revaluation model under U.K. GAAP to either the cost or fair-value model under IAS. This would have a number of effects on European investment property firms, including Land Securities.Starting at €8.20