Darden University of Virginia (USA)
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BankAtlantic Bancorp Loan Sours: Provisioning for Loan Losses - Teaching Note
Hopkins, Justin J.; King, MartinTeaching Note DARDEN-C-2392TN-EAccounting and ControlTeaching note for product C-2392Starting at €0.00
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Accounting for Income Taxes at Apple Inc.
Hopkins, Justin J.Exercise DARDEN-C-2389-EAccounting and ControlThis case provides students with the opportunity to analyze the income tax disclosures for Apple Inc. In particular, it provides for discussion about such topics as deferred taxes, valuation allowances, unrecognized tax benefits, and the statutory rate reconciliation. What is most unique about the example is that Apple reports around $200 billion of cash and investments on its balance sheet. However, students learn that Apple shareholders would i...Starting at €8.20
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Target Data Breach: Accounting for Contingent Liabilities
Hopkins, Justin J.Case DARDEN-C-2390-EAccounting and ControlThis is a flexible case that provides for discussion about the form and content of 10-K reports, managerial discussion and analysis, non-GAAP reporting, and accounting for contingent liabilities. What is unique is that Target included lengthy disclosures about the data breach, but many questions remain because the breach occurred shortly before year end. Further, the instructor can compare the contingent liability of $17 million reported in the 2...Starting at €8.20
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Pension Accounting at AT&T
Hopkins, Justin J.Exercise DARDEN-C-2391-EAccounting and ControlThis exercise is taught in a Darden first-year elective, "Financial Reporting," as the second half of a module covering Managerial Accounting for Pension Plans, but would also work well in a first-year MBA core accounting course. It was designed to be taught as a follow-up case to "Accounting for Defined Benefit Pension Plans for Caperton Corporation" (UVA-C-2375), although it can be taught alone. This exercise provides students the opportunity...Starting at €8.20
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BankAtlantic Bancorp Loan Sours: Provisioning for Loan Losses
Hopkins, Justin J.; King, MartinCase DARDEN-C-2392-EAccounting and ControlThis case describes how a smaller retail bank provisioned for loan losses in the period leading up to the recent financial crisis. The bank made a single loan based on an unsubstantiated appraisal that was so large that the quarterly financial statements clearly show how the loan moves to nonperforming status in one quarter, then is partially written off in the subsequent quarter. Despite the large increase in nonperforming loans, the bank does n...Starting at €8.20
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Facebook, Inc.: A Look at Corporate Governance
Lynch, Luann J.; Hopkins, Justin J.Case DARDEN-C-2411-EAccounting and ControlThis case examines Facebook’s corporate governance by reviewing information in the company’s proxy statement. Students become familiar with the nature and type of information in proxy statements. They also learn how to examine various facets of executive compensation and corporate governance such as the use of stock options and restricted stock to compensate executives, dual class share structures, board composition and characteristics, controlle...Starting at €8.20
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What’s in a Name? Classifying Securities at Silicon Valley Bank
Lynch, Luann J.; Hopkins, Justin J.; Quintero Corral, AlejandroCase DARDEN-C-2470Accounting and ControlOn March 17, 2023, Silicon Valley Bank Financial Group (SVBFG) declared bankruptcy. It had reported net income in 2022 of $1.6 billion, and KPMG had just signed the audit report for SVBFG on February 24, giving it a “clean bill of health.” Yet, on March 8, the company announced that it would record a $1.8 billion loss in the first quarter of 2023, resulting from the sale of “substantially all of its available for sale securities portfolio,” and t...Starting at €8.20
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Understanding the Statement of Cash Flows: Three Illustrative Examples
Hopkins, Justin J.; Dadlani, MaheshCase DARDEN-C-2451Accounting and ControlThis case provides students with the statement of cash flows from three diverse companies: Etsy, Inc., Akorn, Inc., and Brookfield Asset Management Inc. (named in case as Alpha Inc., Beta Corporation, and Gamma Enterprises, respectively). Each company represents a different industry and stage in the life cycle and provides unique learning opportunities. The lack of any background (or identifying) information provides the instructor with several t...Starting at €8.20
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Getting Ready to Rumble: Governance of World Wrestling Entertainment, Inc. - Teaching Note
Hopkins, Justin J.Teaching Note DARDEN-C-2444TNAccounting and ControlTeaching note of product C-2444Starting at €0.00
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Facebook, Inc.: A Look at Corporate Governance - Teaching Note
Hopkins, Justin J.; Lynch, Luann J.Teaching Note DARDEN-C-2411TN-EAccounting and ControlTeaching note for product C-2411Starting at €0.00