Reference No: COMM0025 Pages: 22Published on: 10, September, 2020
Abstract: On March 18, 2019, Yuvraj Mehta, head Corporate Brand Management & Communications (CBMC) at Larsen & Toubro (L&T), heard about negative media narratives against L&T, following a high-profile merger and acquisition (M&A) between the company and Mindtree. Some of the allegations against L&T were “hostile takeover” and “destruction of Mindtree’ ... More
Reference No: F&A0548TECPages: 12Published on: 5, November, 2019
Abstract: The Technical Note analyses the impact of Indian Accounting Standard (Ind AS) 115 converged with International Financial Reporting Standard 15 on income recognition practices in Real Estate Sector. Indian Accounting Standard 115 was made applicable from April 2018. The Technical Note also analyses the implications of Ind AS 115 for the business and finance of ... More
Reference No: F&A0233(I)Pages: 16Published on: 1, January, 1974
Abstract: After developing the required understanding of a long range framework for more effective budgeting [described in L&T (D) and (E)], the General Manager (Finance) considers the time appropriate to have a hard look at the existing budgeting system in the organization. Several issues (e.g. the role of the ... More
Reference No: F&A0582EXPages: 4Published on: 31, December, 2025
Abstract: MomoLand DXB is a neighbourhood food-truck business in Dubai’s Al Karama district, founded by an Iranian couple in the 1980s. Known for its authentic kebabs, wraps, and juices, the truck enjoys steady patronage and strong local recognition. As the founders plan retirement, they offer the business to Nirmal Uniyal, ... More
Reference No: F&A0551Pages: 5Published on: 22, May, 2020
Abstract: The Institute of Skill Development and Training (ISDT) was established in 2009 by a Nashik based entrepreneur, Yogesh Kothari. ISDT started as a two-person operation in 2009, and has now grown into a 32-employee operation with presence in 18 states in India. ISDT provides training to opticians to improve their eye testing services. ... More
Reference No: F&A0155(A)Pages: 14Published on: 1, January, 1970
Abstract: Describes a large commercial bank's system of performance appraisal for its branches along five major dimensions: 1) growth in deposits/advances (depending on whether they are deposits- heavy or advance- heavy branches), 2) profits or losses, 3) staff relations, 4) efficiency in internal branch routine, and 5) customer service. In actual practice, however, the management ... More
Reference No: F&A0578Pages: 9Published on: 29, August, 2025
Abstract: The case explores the intricacies of debt refinancing decisions in the context of large real estate assets. Neelima Patel, representing Roha Foods—a business-to-business food product supplier—faced a crucial financial decision. Having financed the company's expansion with a floating-rate mortgage loan from Cuttak Bank, she was now presented ... More
Reference No: F&A0565(B)Pages: 8Published on: 28, March, 2022
Abstract: The case provides a systematic method to a classical real estate decision of households: Should they buy a home or not? The case is a quasi Buy-versus-Rent analysis, and can serve to debate the pros and cons of homeownership as well. The analysis is conducted (1) for owner-occupiers (to assess whether ... More
Reference No: F&A0233(B)Pages: 13Published on: 1, January, 1973
Abstract: The team of consultants engaged in defining L&T's businesses, and streamlining its management planning and control systems, identifies four major "product groups" as distinct businesses of L&T. The existing reporting system in relation to one of these four groups is described. The case seeks to identify the determinants ... More
Reference No: F&A0547Pages: 13Published on: 26, February, 2020
Abstract: This case, AirAsia Malaysia: The IPO Decision, presents the situation faced by Tony Fernandes, the CEO of AirAsia Sdn Bhd (AAB), when he and his team of senior managers had to decide whether they should raise funds through an Initial Public Offer (IPO) or through Private Equity. His airline started ... More
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&A0208Pages: 9Published on: 1, January, 1971
Abstract: The focus of this case is on the problem of recognition of current income when related expenses are spilled over to the next accounting year (e.g. for future warranty repair costs). The issues that arise are whether it is enough to record future expenses as and when they arise ... More
Reference No: CMA0825Pages: 17Published on: 28, June, 2024
Abstract: SFarmsIndia is a unique online platform that seeks to match agricultural landowners directly with potential buyers. After a successful first venture (Slanutak-1), the founders were considering launching another platform (Slanutak-2) that would offer fractional ownership of land. They needed to decide on (1) an optimal crop rotation plan; (2) a company structure; ... More
Reference No: F&A0297Pages: 3Published on: 1, January, 1977
Abstract: Presents a problem in the analysis of overhead variance. Variances have to be calculated based on the volume of output and the volume (labour hours worked). Finally, the controversy as to which of these two methods is right has to be resolved. ... More
