Jacob Cohen

The note addresses accounting for mergers and acquisitions by using the example of P and G's acquisition of Gillette. It explains the accounting journal entries that are recorded in an M and A transaction and the process of calculating goodwill and subsequent impairment.

Published 29 Nov 2007

Reference 5487

Topic Economics & Finance

Industry Accounting

Region Global

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The case discusses the financial fraud at Royal Ahold. It highlights the company's background and the financial issues it ran into in 2000 and 2001 and the accounting games that were played by management that led to the company's fall.

Published 29 Nov 2007

Reference 5422

Topic Economics & Finance

Region Europe

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The case discuss the accounting of Walgreens and CVS with regards to leases. Both companies operate thousands of stores and account for those assets mostly as lease transactions that are off-balance sheet. The case discuss the companies property, plant and equipment footnote and tries to understand the true health of the companies.

Published 16 Aug 2007

Reference 5462

Topic Economics & Finance

Region North America

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The case was written as a result of a BusinessWeek article, "How banks pretty up their profits picture". It address Citigroup and the earnings per share it reported to The Street in 2004 which were exceeded expectations by a penny. This was after reversing 15 cents of the loan loss reserve accrual.

Published 13 Jul 2007

Reference 5809

Topic Economics & Finance

Region Global

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The case highlights the issue of human capital accounting. Corporation regularly argue that employees are their most valuable asset. However, when we look through the assets on the balance sheet, no amount is reported.

Published 19 Jun 2007

Reference 5384

Topic Economics & Finance

Region Asia

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This case is about the battle amongst major designer companies in the fashion inustry for the acquisition of Gucci Group. The major competitors are LVMH and PPR. The contents of the case discuss how Gucci's management is affected with the change in leadership and who and how acquired Gucci.

Published 22 Nov 2006

Reference 5377

Topic Strategy

Region Europe

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This workbook focuses on three international companies in the automotive manufacturing industry. The industry write-up gives an overview of the industry; growth development, as well as cost cutting measures in response to the prevailing economic situation. Similarly, the company write-ups are a general overview of the history and business segments within each company.

Published 01 Oct 2006

Reference 5376

Topic Economics & Finance

Industry Automotive Mechanical or Industrial Engineering

Region Global

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The case discusses Infosys Technologies decision to try to capitalize an amount for its brand value. Believing that accounting does not capture all the relevant economic resources companies, Infosys, calculates a value for its brand and discloses it in supplementary filings.

Published 01 Jul 2006

Reference 5384

Topic Economics & Finance

Region Asia

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This case gives an overview of training opportunities of employees in business organizations and focuses on education and leadership development initiatives in PwC. The two main projects that PwC have embarked on with regard to its professionals' leadership development are Genesis Park and Project Ulysses.

Published 01 Jun 2006

Reference 5373

Topic Leadership & Organisations

Region North America

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Since 1995 to 2003, Trump Hotels & Casino Resorts Inc. has been reporting annual losses, which resulted in the decrease of the company's equity base and an increase in its leverage. In 2003, Donald Trump was struggling with his collapsing empire.

Published 01 Jun 2006

Reference 5372

Topic Economics & Finance

Region North America

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