Reference No: F&A0300Pages: 1 Published on: 1, January, 1977
Abstract: Examines the impact of substituting variable costs for fixed costs on profit, breakeven point, and margin of safety. Class discussion could cover the evaluation of relative business risks in two different cost structures? one with a higher proportion of variable costs and the other with a predominance of fixed costs. ... More
Reference No: F&A0421Pages: 2Published on: 1, January, 1994
Abstract: Covers valuation of a foreign currency convertible bond containing embedded call and put options. Apart from issues in option valuation, the case raises issues of exchange rate and interest rate risk and highlights the true cost of borrowing for a company issuing a complex financial instrument. ... More
Reference No: F&A0312(B)Pages: 3Published on: 1, January, 1977
Abstract: Gives additional information on losses to correct the accounting treatment followed in Case (A), where losses are ignored. Introduces the concepts of standard loss, abnormal loss, and abnormal gain. Excludes treatment of opening work-in-process. ... More
Reference No: F&A0324Pages: 12Published on: 1, January, 1978
Abstract: The third of the set, this case describes the organization's efforts to introduce budgetary control systems at the regional level. It also describes the Financial Adviser's efforts to help the regional managers prepare a set of semi- annual budgets from the trial balance generated by the financial accounting system. ... More
