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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Jack Campbell (B)
Carelli, Joao; Chinchilla, Nuria; Moragas Freixa, MarujaCase DPO-199Leadership and People ManagementJack Campbell es un profesional brasileño con una brillante preparación académica. El caso muestra la entrevista de trabajo y su incorporación a un banco en el que no encaja ni por motivos ni por cultura empresarial. Sus buenos resultados como profesional no son óbice para que, al cabo de un tiempo, haya un replanteamiento en su carrera.Starting at €5.74
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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 proceso de negocio: un modelo de pensamiento útil
Lucas Tomás, J. L.Technical Note DGN-351El documento se fundamenta en una perspectiva clínica de la dirección de empresas, tratando de profundizar en la dimensión práctica de la misma. En concreto propone el desarrollo del modelo de pensamiento denominado el proceso de negocio, que se centra en la identificación de la base y de las operaciones de negocio, en la búsqueda de la base económica de las actividades de las empresas. La nota contiene una metodología para mejorar la visión del ...Starting at €8.20
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Laia Bertran (B): Time to Go Home
Brossa, Jordi; Chinchilla, Nuria; Moragas Freixa, MarujaCase DPO-141-EBusiness Ethics and Corporate Social Responsibility, Leadership and People ManagementThe story of Laia and Jordi, a young expat couple who operate as a team and adapt to successive changes they must make to pursue their respective careers, relocating together when necessary. Laia, an industrial engineer, decides to leave her company to follow her husband to Paris, where his new job is based. She finds a position in the city with one of Europe's biggest steel producers. Years later, the careers of both partners, their family plans...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