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The Balance Sheet
Peñalva, Fernando; Badia, MarcTechnical Note CN-231-EAccounting and ControlThis note explains how to prepare, read and interpret the Balance Sheet, the first and most important financial statement. The Balance Sheet or Statement of Financial Position of a firm contains a list of its resources and of its sources of capital as of a particular day. All the business transactions recorded in the accounting system affect the Balance Sheet. The note illustrates the content and structure of the Balance Sheet.Starting at €8.20
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Liabilities: General Issues
Peñalva, Fernando; Badia, MarcTechnical Note CN-237-EAccounting and ControlThis note is an introduction to liabilities. It defines a liability and distinguishes it from contingent liabilities and commitments. It explains how to recognize and measure liabilities in general. Finally, the notes focuses its attention on provisions (i.e., estimated liabilities) and illustrates their accounting with two common examples: warranty liabilities and restructuring liabilities. The note "Long-Term Debt and Bonds" can be used to comp...Starting at €8.20
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Presscut (B)
Vázquez-Dodero F.; Badia, MarcCase ASN-30Decision Analysis, Entrepreneurship, StrategyTras las oportunas conversaciones con accionistas y la dirección ejecutiva, el presidente de la compañía considera las condiciones a poner ante una eventual fusión por absorción con el mayor competidor.Starting at €5.74
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Presscut (C)
Vázquez-Dodero F.; Badia, MarcCase ASN-31Decision Analysis, Entrepreneurship, StrategyResultado del proceso relatado en los casos (A) y (B).Starting at €5.74
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El balance de situación
Peñalva, Fernando; Badia, MarcTechnical Note CN-231Accounting and ControlEn este documento se explica cómo preparar, leer e interpretar el balance general, el primer y más importante estado financiero. El balance general o balance de situación de una empresa contiene una lista de los recursos y fuentes de capital de los que ésta dispone en una fecha determinada. Todas las transacciones comerciales que se registran en el sistema contable afectan al balance general. Este documento explica el contenido y la estructura de...Starting at €8.20
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Tax Accounting
Peñalva, Fernando; Badia, MarcTechnical Note CN-241-EAccounting and ControlFirms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve a specific note. The goal of this note is to explain how to account for corporate income taxes...Starting at €8.20
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From Purpose to Impact (Spanish version)
Craig, Nick; Snook, Scott A.Article HBS-R1405HStrategyOver the past five years, there's been an explosion of interest in purpose-driven leadership. Academics, business experts, and even doctors make the case that purpose is a key to exceptional leadership and the pathway to greater well-being. Despite this growing understanding, however, a big challenge remains. Few leaders have a strong sense of their own individual purpose, the authors' research and experience show, and even fewer can distill thei...Starting at €8.20
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Scotty Smiley
Snook, Scott A.; Crandall, DougCase HBS-412058-ELeadership and People ManagementU.S. Army Lieutenant Scotty Smiley faces the biggest challenge of his young life. What will he do after learning that the wounds he received from a car bomb in Iraq have left him permanently blinded? On April 6, 2005, Lieutenant Scotty Smiley was grievously wounded by a suicide bomber while leading his infantry platoon during a combat patrol in Iraq. This is a biographical case that outlines who Scotty was prior to this incident and asks readers ...Starting at €8.20
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Friendly Fire, Teaching Note
Snook, Scott A.Teaching Note HBS-408078-ELeadership and People ManagementTeaching Note to (404-083). An abstract is not available for this product.Starting at €0.00
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Presscut (C) (Portuguese Version, Brazil)
Vázquez-Dodero F.; Badia, MarcCase ASN-31-PBDecision Analysis, Entrepreneurship, StrategyOutcome of the series of events related in cases (A) and (B).Starting at €5.74