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HBSP (USA)
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Deferred Tax Assets in Basel III: Lessons from Japan, Teaching Note
Hawkins, David F.; Ramanna, KarthikTeaching Note HBS-112114-EAccounting and ControlTeaching Note for 111076.Starting at €0.00
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A Politician in a Leather Suit and the Paradox of Japanese Capitalism, Teaching Note
Ramanna, KarthikTeaching Note HBS-113139-ETeaching Note for 113026.Starting at €0.00
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Choosing a GAAP for Canada
Ramanna, Karthik; Cheng, BeitingCase HBS-110023-EAccounting and ControlExplores Canadian regulators' decision to adopt International Financial Reporting Standards (IFRS). The Canadian decision in 2005 to adopt IFRS is particularly interesting because Canada had well-developed domestic accounting standards and because a significant fraction of Canadian industry was lobbying for the adoption of U.S. Generally Accepted Accounting Principles (GAAP) and not IFRS. The case positions the student as an advisor to an importa...Starting at €8.20
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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
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A Politician in a Leather Suit and the Paradox of Japanese Capitalism
Ramanna, Karthik; Shaffer, MatthewCase HBS-113026-ETwo lost decades later, capitalism in Japan embodies peculiar contradictions-preserving wealth and social stability in the face of declining economic power. Scant transparency in Japanese corporate practices plays an important role in this phenomenon. Sometimes justified as an embodiment of Japanese culture, the opacity of Japanese corporations is credited with empowering managers to make long-term business decisions that preserve employment and ...Starting at €8.20