Reference No: F&A0214Pages: 15Published on: 1, January, 1974
Abstract: The case focuses on the identification of end-users of the corporation's financial statements and their information needs. The case examines the deficiencies of the corporation's Annual Report vis-a-vis the expectations of its end-users. It also deals with the role of auditors in attesting the corporation's accounts. ... More
Reference No: F&A0217Pages: 10Published on: 1, January, 1974
Abstract: The case deals with 1) relevance of convertible securities for raising longterm funds in the Indian environment, 2) choice between shortterm borrowing and mediumterm bonds, which are convertible into equity at the option of holders, and 3) comparative merits of loan converted into equity by lending institutions, and convertible bonds ... More
Reference No: F&A0215Pages: 37Published on: 1, January, 1970
Abstract: Deals with the Ministry of Tourism's (and the consultant's) efforts to assess the profitability and performance of the hotel industry. An attempt to develop "uniform accounting" formats and a scheme of "inter-firm comparison" is described. Both involve controversial judgements by the consultant. A complex set of actual financial statements ... More
Reference No: F&A0216Pages: 12 Published on: 1, January, 1970
Abstract: Deals with attempts to control critical material costs through the piecemeal introduction of a standard costing system. Some of the aspects dealt with are: 1) comparative cost analysis of alternative sources of imported raw materials; 2) purchase performance analysis through comparison of the actuals with the budgets on the chosen alternative; 3) use ... More