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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Who Wants to Be a Millionaire Bill Ackman's Big Short of Herbalife
Vandebroek, Tom; Ferraro, Fabrizio; Simon, JanCase SM-1611-EBusiness Ethics and Corporate Social Responsibility, Finance, StrategyThis case describes how hedge fund activist Bill Ackman took a $1 billion short position on the shares of the nutrition company Herbalife. Ackman is convinced that Herbalife's business model is essentially a pyramid scheme, rendering it unsustainable as well as illegal. The case describes his arguments and the evidence he builds on. Other hedge fund titans soon took the opposite position on Herbalife, possibly because they fundamentally disagree ...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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La bolsa en España: Funcionamiento y magnitudes
Martínez Abascal, Eduardo; Fernández, Pablo; Simon, JanTechnical Note FN-423FinanceDescripción de la Bolsa: funcionamiento, principales magnitudes y evolución en los últimos años.Starting at €8.20
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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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Letter to a Young Operator on Managing During a Crisis
Simon, JanTechnical Note EN-34-EEntrepreneurship, Leadership and People Management, StrategyOver recent years an increasing number of MBAs have decided to follow the search fund route as knowledge around the subject has been disseminated in business schools. At the same time, new investors have accessed the asset class, attracted by high historical returns. The success of the asset class is a function of combining young, ambitious talent with great companies and experienced, yet collaborative, investors. From a risk point of view, th...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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AB InBev, Valuation - Teaching Note
Simon, JanTeaching Note FT-117-EThis case is centered on a young recently graduated MBA, Maddox Marcus who works in the Finance Department of AB InBev. The protagonist is tasked with valuing the company and coming up with some shareholder value creating ideas. Note that there also exists an AB InBev case where the central theme is cost of capital and EVA. Both cases can be taught as part of the same course, though this is not necessary as both can be taught separately. Using...Starting at €0.00