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HBSP (USA)
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Kanebo Ltd. (A)
Hawkins, David F.; Srinivasan, Suraj; Kanno, Akiko; Gomez, LizzieCase HBS-111037-EAccounting and ControlThis case speculates how Japanese companies might implement IFRS, with particular emphasis on consolidation accounting.Starting at €8.20
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Kanebo Ltd. (B)
Hawkins, David F.; Srinivasan, Suraj; Kanno, AkikoCase HBS-111038-EAccounting and ControlFinancial statements before and after restatement following revelation of fraud.Starting at €5.74
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Mittel Technologies, AG
Hawkins, David F.Case HBS-111065-EAccounting and ControlCFO of German heavy equipment manufacturer examines through company examples potential impact of proposed changes to revenue recognition rules.Starting at €8.20
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Kanebo Ltd. (C)
Hawkins, David F.; Srinivasan, Suraj; Kanno, AkikoCase HBS-111068-EAccounting and ControlThe exposure of the Kanebo Ltd. fraud raises questions of Japan's preparedness to adopt International Financial Reporting Standards.Starting at €5.74
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Deferred Tax Assets in Basel III: Lessons from Japan
Hawkins, David F.; Ramanna, Karthik; Sato, Nobuo; Yamazaki, MayukaCase HBS-111076-EAccounting and ControlIn a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital.Starting at €8.20