RELIANCE : A family feud for control of India’s priv … (A) GE1-118-A-I
This case study describes the conflict between the Ambari brothers after their father´s death, for taking control of Reliance Industries, one of the largest industrial conglomerates in India.Academic Area:Entrepreneurship | Innovation
Accounting as a source of Information for financiers DF2-162-I
The general accounts are a useful tool for the company and are intended as a source of information. This information has to follow a set of rules and principles and must be recorded using the principle of double-entry bookkeeping. The finance department’s guiding principle is to "maximize the long-term economic value for shareholders." To generate economic value in the long term, the returns obtained from management of the assets in the normal course of business must exceed the financial cost of the resources funding them.
This technical note explains how concepts of accounting are particularly useful to obtain certain financial information. It talks about general accounting and its guiding principles, the profit and loss account, the balance sheet, accounting statements, liabilities, equity, assets, accounting records, depreciation, provisions, investment and financing decisions and finally cash flows, weighted average cost of capital and discounted cash flow.Academic Area:Financial Accounting | Finance
BBVA – The Web 2.0 Innovation (Re)-Evolution provides details of the bank’s Innovation and Transformation journey that began in 2007. This case focuses specifically on the Web 2.0 applications that BBVA developed during this period and the part they played in the company's strategy.
This case is organized through a timeline with video interviews which allow students to review the situation of the company before the Innovation and Transformation journey as well as to consider the challenges that this plan may bring in the future.Academic Area:Digital Technologies & Data Science | Innovation
The Pan American Health Organization CO1-244-I
Is it possible for a public, inter-governmental, and technical cooperation organization to implement institutional change while maintaining normal performance in different contexts and while achieving objectives established by the member governments, without labor conflicts or a significant overall increase in financial resources?
This case documents and comparatively analyzes two experiences (Costa Rica and Nicaragua) to answer the question posed above, as these countries provide two different situations in terms of national demand profiles and institutional resources.Academic Area:Organisational Behaviour | Innovation
Uzm Co. CF1-119-I
For this case, students are asked to use hypothetical financial information along with the Uzm Co. financial statements to prepare a pro forma balance sheet and income statement for December 31, 2006. It includes the balance sheet as of December 31, 2005, as well as the income statements for 2004 and 2005. Afterwards, there are 17 details from 2004-2006 that must be taken into account in order to create the pro forma balance and income statement.Academic Area:Financial Accounting
Miller's Co. CF1-118-I
This case looks at the financial information for Miller’s Co. during 2007 and 2008. First, it includes its balance sheet as of December 31, 2007. Then provides twenty financial aspects about the company for 2008. With this information, students are asked to carry out an exercise where they enter the transactions in the T-accounts and prepare the income statement and balance sheet for 2008.Academic Area:Financial Accounting
Galletas Fontaneda & United Biscuits RH1-120-I-M
This interactive multimedia case describes the crisis that surrounded the sale of the Galletas Fontaneda biscuit factory in 2002. United Biscuit's announcement to sell the factory was the beginning of a seven month conflict that would affect the employees its managers and residents of the town of Aguilar de Campoo.
The case is based around an interactive timeline which allows students to consider the main events of the crisis in detail. For each of the milestones interviews with the president of United Biscuits the head of the worker's council and the mayor of Aguilar de Campoo provide analysis.Academic Area:Human Resources | Negotiation
This interactive tutorial allows students to practice their understanding of IAS 36 relevant to the impairment of fixed assets. Students must complete a series of tasks with the objective of finding out which of the company's assets are impaired.
The tutorial is based around a fictitious town called Accountsville which must be explored to successfully complete five scenarios. For each scenario the student must find the carrying amount the recoverable amount and the impairment value with the help of short interactive exercises.
This interactive technical note can be implemented successfully in MBA programs and specialized Masters Programs (Master in Finance, Master in Management, etc.), as well as undergraduate university programs.Academic Area:Financial Accounting
The Statement of Cash Flows CF1-113-I-M
The Statement of Cash Flows is an interactive tutorial which reviews the basic concepts of cash flow details the preparation of the financial statement under both the direct and indirect methods and helps students to develop the necessary skills to correctly analyze the statement of cash flows.
Students are able to explore both the indirect and direct methods for preparing this statement through an interactive statement analysis. The tutorial also includes the analysis of three well-known companies - Telefónica Amazon and Siemens.Academic Area:Financial Accounting