# Chapter 1, Introductory Cases Dublin Small Animal Clinic, Inc. 1 page; introductory

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#### Best uses:

First-year MBA/Executive MBA Financial accounting

Financial reporting

1. Brief Excel Case: Defined Benefit Retirement Plans

## 5 pages; intermediate

### Cost of changes in actuarial assumptions

This 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:

First-year MBA/Executive MBA Financial accounting

Financial reporting

Financial statement analysis

#### Use with:

The Boeing Company: Retiree Benefits, 2008 (Chapter 3)

1. Brief Excel Case: Securitization

### Assumed default rates

This case is both a note and a problem set. It explains the basics of securitization and then asks students to compute a firmâ€™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:

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)

1. Brief Excel Case: Business valuation

## 4 pages; intermediate

### Market comparable/market multiple valuations

This 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:

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)

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