IESE (España)
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Presscut (A)
Vázquez-Dodero F.; Badia, MarcCase ASN-29Decision Analysis, Entrepreneurship, StrategyDespués de cinco años de trabajo, la dirección de una empresa de «clipping» (informes de prensa y televisión) se plantea una alianza estratégica que podría terminar en fusión.Starting at €8.20
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Presscut (A)
Vázquez-Dodero F.; Badia, MarcCase ASN-29-EDecision Analysis, Entrepreneurship, StrategyAfter five years' hard work, the managers of a clipping agency (press and TV reports) are considering a strategic alliance that could end in a merger.Starting at €8.20
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Consolidation
Peñalva, Fernando; Badia, MarcTechnical Note CN-240-EAccounting and ControlWhen the investor firm exercises full control over the investee because it owns the majority of shares in the investee, the required accounting treatment is referred to as consolidation. The investor firm (parent company) that controls the investees (subsidiaries) is required by IFRS and U.S. GAAP to prepare consolidated financial statements of the group of companies under common control. This note aims to provide the basics of consolidation acco...Starting at €8.20
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Long-Term Debt and Bonds
Peñalva, Fernando; Badia, MarcTechnical Note CN-238-EAccounting and ControlFirms can raise capital from shareholders (equity capital) or from lenders (debt capital). One of the fundamental differences between both sources of capital is that debt capital must be repaid in the future whereas equity capital will remain in the firm forever. In addition, debt accrues interest. The firm is legally bound to repay its debt and the interest cost to the debtholders on specific dates but it does not have to return the equity capit...Starting at €8.20
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The Income Statement
Peñalva, Fernando; Badia, MarcTechnical Note CN-232-EAccounting and ControlThis note explains how to prepare, read and interpret the Income Statement, a financial statement that measures the performance of the firm over a period of time. It shows the profit generated and its different components. The note illustrates the content and structure of the Income Statement and its relationship with the Balance Sheet.Starting at €8.20
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Accounting for Inventories
Badia, Marc; Peñalva, FernandoTechnical Note CN-234-EAccounting and ControlInventories are among the basic investments a business needs to undertake. Companies that sell tangible products ordinarily need to keep some units in store to fulfill customers' orders. These units will be sold at a price higher than the original purchase or production cost, generating a profit. Obviously, financial accounting should reflect such a crucial economic activity. This note explains how to recognize and value inventories in commercia...Starting at €8.20
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Financial Assets
Peñalva, Fernando; Badia, Marc; Duro, MiguelTechnical Note CN-243-EAccounting and ControlDescribes the accounting for financial assets under the new standards IFRS 9, and ASU 2016-01. It describes in an intuitive way how to account for financial instruments under both IFRS and US GAAP. Target audience: MBAs, undergraduate business majors, and executives who need to know the basics of the accounting for financial investments.Starting at €8.20
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Leading in times of Uncertainty
Álvarez de Mon Pan de Soraluce, Santiago; Baucells Alibés, Manel; Gunther McGrath, Rita; Hunter, Richard; Weber, Martin; Westerman, GeorgeDossier DOS-1-EDecision Analysis, Entrepreneurship, Information Technologies, Leadership and People ManagementInternational experts highlight what you need to know - when you don't know what tomorrow might bring.Starting at €15.00
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Presscut (A) (Portuguese Version, Brazil)
Vázquez-Dodero F.; Badia, MarcCase ASN-29-PBDecision Analysis, Entrepreneurship, StrategyAfter five years' hard work, the managers of a clipping agency (press and TV reports) are considering a strategic alliance that could end in a merger.Starting at €8.20
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Principles of Accounting: (2) The Income Statement
Badia, MarcInteractive Lecture CNO-6-EAccounting and ControlNow that you are familiar with the balance sheet, in this second part we'll learn how to account for a variety of transactions. In addition, the Professor Marc Badia will introduce you to another key financial report: the income statement.