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&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&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&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&A0530Pages: 9Published on: 30, March, 2016
Abstract: The case focuses on the key choices and decision issues that entrepreneurs face in the fast evolving mode of startup funding, known as 'crowdfunding'. It is centred around three products which vary significantly on many dimensions such as the level of innovativeness, risk, social good generated by the product, and ... More
Reference No: F&A0476Pages: 10Published on: 22, March, 2005
Abstract: Hedging of future forecasted revenues. Accounting issues and issues of hedging policy. Economic and transaction exposure. Exchange Rate Forecasting geography: India. ... More
Reference No: F&A0283Pages: 4Published on: 1, January, 1977
Abstract: A caustic soda manufacturer was considering several alternatives for improving the firm's profitability. The company had faced a severe power-cut and the consequent underutilization of capacity and rise in unit cost. The case enables analysis of cost data for shortterm and longterm pricing. Students will be expected ... More
Reference No: F&A0439(B)EXPages: 1Published on: 11, November, 1996
Abstract: This is a case on foreign exchange risk management covering transaction exposure and accounting implications of forward contracts. This is a sequel to Coimbatore Yarns' Mark Receivables (A).F&A0439(A)EX ... 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&A0493Pages: 2Published on: 10, February, 2012
Abstract: The Max-Value Stores case provides an opportunity for students to apply the understanding of various financial reporting topics (revenue recognition, liability de-recognition, accounting changes, and deferred taxes) to determine the applicable GAAP for recognizing gift card ?breakage', the estimated amount of gift cards that is unlikely to be redeemed. The ... More
Reference No: F&A0439(A)EXPages: 2Published on: 11, November, 1997
Abstract: This is a case on foreign exchange risk management covering currency of invoicing, transaction exposure, and forward contracts. See also Coimbatore Yarns' Mark Receivables (B).F&A0439(B)EX. ... More
Reference No: F&A0329Pages: 3 Published on: 1, January, 1979
Abstract: This case deals with the preparation of financial statements i.e., profit and loss statement and the balance sheet for an engineering company. It also involves preparation of journal entries for adjustments to be made to the trial balance. The case is based on the published annual report of an ... 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&A0077TECPages: 13Published on: 1, January, 1969
Abstract: A technical note on the legal requirements to be fulfilled by companies' published annual reports under the Indian Companies Act, 1956. ... More