Search results for: 'finance'
An ESG Puzzle FIA010176-U-ENG-WOD
With “An ESG Puzzle”, students get to use for the first-time sustainability information paired with financial information. For the past twenty years, more and more companies around the world have started to supplement their GAAP reports with non-financial reports. This new reporting trend has become increasingly standardized but remains unregulated. While there is no one global agency to enforce non-financial reporting, international bodies like the Global Reporting Initiative (GRI), International Integrated Reporting Council (IIRC) or the Sustainability Accounting Standards Board (SASB) propose measures and methodologies of reporting sustainability information. By solving this case, students will learn about Environmental, Social and Governance (ESG), how to use the Key Performance Indicators (KPIs) which measure these sustainability factors and lastly, how to use this information in conjunction with common financial ratios which they have previously learned about and used in other finance and accounting courses.Academic Area:Financial Accounting | Finance | Cost Accounting & Management Control
Introduction to Financial Restructuring DF2-264-I
This technical note explains what a financial restructuring of a company involves, differentiating it from other types of transactions which share similarities, such as operational restructurings or debt refinancings. It also explains the main financial tools generally used in financial restructuring deals, their advantages and main implementation principles.
At the end of the note, the author includes a practical example of financial restructuring in a food processing company.Academic Area:Financial Accounting | Finance
Heinz: Warren Buffett´s bid for the Ketchup giant DF1-225-I-M
In 2013, 3G and Berkshire Hathaway acquired the Heinz group in a multi-billion dollar deal. But how much did they pay? And how did Warren Buffett, one of the richest people on the planet, even know what was a reasonable amount to offer?
In this interactive case study, students assume the role of finance managers advising Mr. Buffett. Through video animations and Excel spreadsheets, they will need to make forecasts and ultimately predict a reasonable price for the acquisition of H. J. Heinz Company.Academic Area:Finance
Innovation at play: Gold certificate financing by Am … DF1-226-I
Mariam Fatima has recently joined Amana Bank as a member of the New Product Initiatives Division. Seeing the need for a Shariah-compliant pawn service (Qard Hasan) in Sri Lanka, Fatima presents this product gap to her team. During two years, she and her team develop a pawn service that complies with Islamic banking principles - finally offering lower-middle-class individuals the opportunity to borrow money more securely.Academic Area:Finance | Innovation
Jordan's Sovereign Sukuk: A dual solution to bo … DF1-221-I
The Sukuk sector is the fastest growing sector of the Islamic Finance Industry. Indeed, it grew by 14% within just one year (between 2014 and 2015). The total outstanding Sukuk globally stood at US$ 342 billion at the end of 2015. Sukuk has been widely embraced globally as Sovereign Sukuk has been issued by various countries such as UK, Malaysia, Hong-Kong and South Africa. Supranational entities such as World Bank affiliates International Finance Facility for Immunization (IFFI), the Islamic Development Bank Group and even companies such as Dubai Islamic Bank, Goldman Sachs and Zorly Energy have all issued Sukuk.
The Jordan Sovereign Sukuk transaction was the pioneer Sovereign Sukuk issuance by the country. Jordan, which is one of ICD’s member countries, has been very active for the past couple of years in terms of Islamic Finance regulations and framework given that it has four Islamic banks in operation in Jordan and passed the Islamic Finance Sukuk Law in 2012.Academic Area:Finance | Innovation
SEGUIMIENTO DE CARTERA Y RIESGO DF2-250
This technical note explains the process and the importance of portfolio and risk monitoring, the lack of monitoring has been one of the most important causes of dissatisfaction on the part of many personal and private banking clients who have been advised by specialized departments of large banking corporations.Academic Area:Finance
Fondos de Inversión DF2-239
This technical note explains in full detail the investment funds. It also emphasizes that these are divided into complex and non-complex. It also goes into explanations around collective investment institutions, in charge of the management of the funds of its participants, and can be found as investment funds or societies.
It finally goes into details of several forms of investment funds and how they invest, as well as the ratios of profitability and risk that they use.Academic Area:Finance
Flujos de caja diferenciales DF2-226
This material explains the application of discounted cash flows in the valuation of investment projects. It is explained in a brief and concise manner so the concept is made clear and is well defined for the student.Academic Area:Financial Accounting | Finance