Chapter 1, Introductory Cases Dublin Small Animal Clinic, Inc. 1 page; introductory
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- Service costs Interest costs
- Accounting for securitizations
- Discounted cash flow valuations
Best uses:Undergraduate intermediate accounting First-year MBA/Executive MBA Financial accounting Financial reporting
Brief Excel Case: Defined Benefit Retirement Plans 5 pages; intermediateAccounting for defined benefit retirement plansService costsInterest costsCost of changes in actuarial assumptionsThis problem set requires that students compute service costs, interest costs, and the cost of changes into a discount rate. This is a relatively rote calculation but it does help students understand what influences pension liabilities. Best uses:Undergraduate intermediate accounting First-year MBA/Executive MBA Financial accounting Financial reporting Financial statement analysis Use with:The Boeing Company: Retiree Benefits, 2008 (Chapter 3) Brief Excel Case: Securitization 6 pages; advancedAccounting for securitizationsRetained interestsDiscount ratesAssumed default ratesThis case is both a note and a problem set. It explains the basics of securitization and then asks students to compute a firm’s gain or loss from securitizing receivables and to then record gains or losses as the estimated default rate and discount rate change. Best uses:Undergraduate intermediate accounting First-year MBA/Executive MBA Financial accounting Financial reporting Financial statement analysis Best use:General Growth Properties: Crises in Securitization (Chapter 2) New Century Financial Corp (Chapter 3) Mitchells & Butlers plc (Chapter 4) Harley-Davidson, Inc. (B): February 2010 (Chapter 5) Brief Excel Case: Business valuation 4 pages; intermediateDiscounted cash flow valuationsMarket comparable/market multiple valuationsThis case requires that students modify market multiple valuations and a discounted cash-flow valuation, and then consider which calculations are the most reliable. The required calculations are quite simple but the exercise, which is based on a highly realistic example, helps students understand that most valuations that are not based on quoted market prices in active markets are highly subjective. Best uses:Undergraduate intermediate accounting First-year MBA/Executive MBA Financial accounting Financial reporting Financial statement analysis Valuation
Best uses:Asher Associates: Acquisition Targets (Chapter 6) Sunbelt Beverage Corp: Fair Value Litigation (Chapter 6) Page of Directory: resource uploads -> downloads downloads -> International management and cultural diversity multiple choice downloads -> The Early Republic to the Civil War downloads -> Chapter 11: Early Medieval Europe downloads -> Preview: Chapter 20 covers artistic production in northern Europe in the 15 downloads -> Essays Berkin Chapter 3 downloads -> Chapter 16 Practice Quiz Economies in Transition downloads -> Theory overview downloads -> I. Alfred Adler A. The Life of Adler downloads -> Chapter 4 Chapter Outline downloads -> I. the reshaping of european societies Share with your friends:
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