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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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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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La aplicación de las Normas Internacionales de Información Financiera en China
Ramanna, Karthik; Donovan, G.A.; Dai, Nancy HuaCase HBS-110S29EconomicsEn 2005, China ha anunciado planes para "converger con," pero no adopta por completo, IFRS. China también comenzó a ejercer presión para cambios a las disposiciones IFRS específicos, como por revelar sobre partes relacionadas de las empresas de propiedad estatal, para traerlos más en consonancia con los intereses chinos. sistema de contabilidad de China ya había sido objeto de reformas importantes durante las dos décadas en que su economía había ...Starting at €8.20
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China or the World A Financial Reporting Strategy for Hong Kong's Capital Markets
Ramanna, Karthik; Yu, Gwen; Donovan, G.A.Case HBS-112035-EEconomicsSet in 2010, the case discusses the strategic directions Hong Kong could pursue, particularly vis-a-vis China, as it seeks to preserve its preeminence in the region. In 2010, the Hong Kong Exchange announced that it would allow listed Chinese companies to report using Chinese GAAP without reconciliation to IFRS The exchange was responding to the demands of its largely Chinese clientele and also coping with increased global competition to attract ...Starting at €8.20
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Introduction to Financial Accounting (Portuguese Version, Brazil)
Peñalva, Fernando; Badia, MarcTechnical Note CN-230-PBAccounting and ControlThis note introduces the basics of financial accounting. By the end, you will be able to understand and interpret simple financial statements.Starting at €8.20
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Helados Sovrana - Nota del instructor
Badia, Marc; Davila, AntonioTeaching Note CT-11Accounting and Control(Véase caso C-690)Starting at €0.00
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Consolidación
Peñalva, Fernando; Badia, MarcTechnical Note CN-240Accounting and ControlCuando la empresa inversora controla totalmente la sociedad participada, debido a que posee la mayor parte de sus acciones, el tratamiento contable que se aplica se denomina "consolidación". Según las normas NIIF y US GAPP, la entidad inversora (matriz) que ejerce un control sobre las empresas participadas (filiales) debe elaborar los estados contables consolidados del grupo de empresas bajo control común. El objetivo de la presente nota es prese...Starting at €8.20
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Equity Valuation: The Walt Disney Company
Holvik, Max; Peniston, James; Badia, MarcTechnical Note CN-222-EAccounting and Control, FinanceThe objective of this technical note is to understand how equity analysts usually value public companies, taking The Walt Disney Company as a case study. We provide a detailed explanation of our valuation of Disney using the discounted cash flow (DCF) method and some common multiples.Starting at €8.20