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EOS Imaging: Revenue Recognition
Kun Huo; Matthew Sooy; Zoe ZhouCase IVEY-W24571-EAccounting and ControlJane Zhou, an equity analyst at a large asset management firm, was preparing a report on EOS Imaging (EOS), a French medical device company that her firm had invested in. EOS’s drastic fall in First Quarter (Q1) 2019 revenue caught Zhou’s attention, as thStarting at €8.20
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Nora Lang: Pay Equity at FTS
Matthew Sooy; Lauren Iuliani; W. Spencer AshbyCase IVEY-9B20C030-ELeadership and People Management, StrategyIn August 2018, a recent Canadian business school graduate was excited about starting her dream job at a global financial consulting firm headquartered in the United Kingdom. However, on her first day, she learned from discussions with co-workers that newStarting at €8.20
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Air Canada - Risk Management
David Wood; Craig DunbarCase IVEY-9B10N037-EFinance, StrategyThe chief executive officer (CEO) of Air Canada was reviewing the company's risk management program with the intent to suggest changes to the policy. Risk management was a topic all corporate boards were dedicating time to since the financial collapse of 2008, and boards had come to realize that hard questions needed to be asked about the source of risk, how it was disclosed, how it was to be accounted for and how it was managed. The CEO knew tha...Starting at €8.20
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Sirius XM Radio Canada
David Wood; Craig DunbarCase IVEY-9B11N026-EFinanceOn April 11, 2011, the merger between Canadian Satellite Radio Holdings Inc. (the parent company of XM Canada) and SIRIUS Canada Inc. received the approval of CRTC (Canadian Radio-television and Telecommunications Commission). This was the last obstacle standing in the way of the president and CEO of the new organization. The president had had plenty of time to prepare for this merger since it was first announced in November of 2010. However, wit...Starting at €8.20
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AltaGas Ltd.: Acquisition of Decker Energy International
Craig Dunbar; Cherise Nielsen; Ken MarkCase IVEY-9B17N022-EEntrepreneurship, FinanceIn January 2012, Alberta-based energy infrastructure business, AltaGas Ltd. (AltaGas),was considering the purchase of U.S.-based green energy power producer Decker Energy International, Inc. The move into renewable energy and into the United States would be a departure for AltaGas, which was primarily focused on traditional energy and infrastructure businesses in Canada. The financial lead on the acquisition project was looking at the assumptions...Starting at €8.20
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Paratent Event Rentals Ltd.: The Job Costing Decision
Matthew Sooy; Anthony MastromariniCase IVEY-W24214-EAccounting and ControlIn 2019, Paratent Event Rentals Ltd. was facing the possibility of year end net losses. The co-owners of this Canadian business had recently invested in premium inventory, but a lackluster first quarter showed that they were not forecasted to get return on their investments. A new method of cost allocation was proposed to get Paratent back on track. When choosing between three conflicting future contracts, both the old and new methods of cost all...Starting at €8.20
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In Search of the 'Right' Numbers: Navigating Professional Judgment Challenges in Accounting
Mitchell Stein; Matthew Sooy; Anthony ScilipotiCase IVEY-9B20B012-EAccounting and ControlIn October 2001, the co-founder and vice-president of Veritas Investment Research Corporation (Veritas), was considering his next steps as he prepared to issue a highly critical report on Bombardier Inc. (Bombardier). The vice-president believed that BombStarting at €8.20
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Hudbay Minerals: Acquisition of Norsemont Mining
Craig Dunbar; Genevieve EcclestonCase IVEY-9B14N013-EFinanceAn investment analyst needs to recommend whether her firm should become an institutional investor in HudBay Minerals Inc., which is nearing completion of an acquisition to purchase another mining company, Norsemont Mining Inc.Starting at €8.20
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Cequel Energy, Inc.: Increasing Shareholder Value
Craig Dunbar; Ken MarkCase IVEY-9B08N011-EFinanceThe chief executive (CEO) of Cequel Energy, Inc. (Cequel) is trying to choose between three options: continue operating Cequel as is, selling it, or converting part of the company into an income trust (in combination with another similarly sized firm). The CEO's key concern is the relative valuation of the three options. Other key issues include the management team's preferences and an impending tax horizon. This case can be used as an introducti...Starting at €8.20
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Inmet Mining Corporation: Corporate Bond Issuance
Craig Dunbar; David HatchCase IVEY-9B13N021-EFinanceThe chief financial officer (CFO) of Inmet Mining Corporation is considering the pricing and structure of a $500 million bond offering in late 2012. The company required capital to fully fund construction at its biggest asset, the Cobre Panama copper mine, which had been estimated at $6.2 billion dollars. Now, it was preparing yet another bond offering that would ensure these capital cost requirements would be met. Complicating matters was the fa...Starting at €8.20