IESE (España)
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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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Ficosa International. Expansión internacional
Caldart, Adrian; Canals, JordiCase DG-1415StrategyEl caso se centra en la decisión de adquisición, por parte de la empresa de componentes de automoción Ficosa International, del negocio de espejos retrovisores de su competidor Magneti Marelli. El caso muestra además cuál fue la evolución en la estrategia corporativa de la empresa, que partiendo de un posicionamiento limitado a la Península Ibérica, expandió sus negocios hacia los principales países productores de automóviles de la UE y, más tard...Starting at €8.20
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Ficosa International. Expansión Internacional - Nota del Instructor
Caldart, Adrian; Canals, JordiTeaching Note DGT-30StrategyNota del instructor preparada como una ayuda para el profesor en el uso en clase del caso DG-1415 Ficosa International. Expansión Internacional.Starting at €0.00
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Argentina in Crisis (B)
Caldart, Adrian; Gual, JordiCase ASE-410-EEconomicsThe case analyzes the evolution of the Argentine economy after the political and economic crisis which leads to the abandonment of convertibility at the beginning of 2002. The case studies the economic policies implemented during 2002 and up to the election of the new president, Néstor Kirchner in May 2003.Starting at €5.74
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An Introduction to Real Options. Incorporating Flexibility to Quantitative Strategic Analysis
Caldart, Adrian; Ricart, Joan EnricTechnical Note DGN-616-EStrategyAt the time of making strategic investments, managers are increasingly dissatisfied with the lack of realism of the existing quantitative methods of capital budget valuation. Standard valuation techniques, based on the calculation of discounted cash flows, have been massively questioned due to their inability to capture management's flexibility to adapt and revise later decisions in response to unexpected market developments. This note addresses ...Starting at €8.20