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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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Creatively Solving Complex Problems at Great United Bank
Vilà, Joaquim; Doval, HismaelCase SM-1651-EDecision Analysis, Innovation and Change, StrategyWorking at the U.K. subsidiary of Great United Bank's private banking services division, Henry Duval needs to produce a comprehensive project brief for the Steering Committee about a design thinking project aimed at creating a banking mobile phone application for millennials.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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Strategy and Levels of Strategy
Ricart, Joan Enric; Vilà, JoaquimTechnical Note DGN-434-EStrategyStarting at €8.20
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Carmen Braun (B) - Teaching Note
Peñalva, FernandoTeaching Note CT-16-EAccounting and ControlThis Teaching Note outlines in detail the teaching objectives and session plan for the case. This is a basic case for introducing students to the concept of Financial Accounting. It describes the first year of operations of an industrial company. It reviews the basic concepts: assets, liabilities, own resources, income and spending. It illustrates the preparation and utility of accounting statements: the balance sheet, profit and loss account and...Starting at €0.00
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Sony in 2006
Mitchell, Jordan; Vilà, JoaquimCase DG-1495-ECorporate Governance, StrategyThis case traces Sony's 60-year history from its humble beginnings in a burned out department store to a worldwide electronics and entertainment giant. The case allows to contrast how management uses different levers and puts in place selected drivers which contributed to make Sony a preeminent innovative company in the 20th century. Also, it opens a discussion around the extent to which this is sustainable given the situation which the company f...Starting at €8.20
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Pinocchio SpA. - Teaching Note
Peñalva, FernandoTeaching Note CT-15-EAccounting and ControlNote prepared as an aid to instructors in the classroom use of case C-725-E Pinocchio SpA.Starting at €0.00
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Boston Consulting Group, The - Addendum to strategy consulting in Europe, 1997
Rodríguez-Llauder, María Dolores; Bølset, N.; Vilà, JoaquimCase DG-1268-EStrategyBrief description of the profile of this strategy consulting company, covering the following aspects: historical developments, current position in the industry, basic strategic choices, basic organizational design, performance measures and current company challenges. Intended to be used as a complementary material to the industry case DG-1194-E Strategy consulting in Europe - 1997.Starting at €8.20