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Investing in Netflix: Accounting for Content Assets |
作者姓名:Darren Henderson; |
商品類型:Case (Pub Mat) | 商品編號:W25898 |
出版日期:2021/10/13 | 內容長度:16 頁 |
In early December of 2020, an investor was considering to whether to invest in Netflix, Inc. (Netflix). Netflix had benefitted from the COVID-19 pandemic - adding 26 million new subscribers in the first half of 2020 - as more consumers looked for home entertainment options. The investor had found wide divergence in analyst opinions about the investment potential of Netflix and wanted to perform their own analysis of the company. In particular, they .....more
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Investing in Netflix: Accounting for Content Assets - Teaching Note |
作者姓名:Darren Henderson; |
商品類型: | 商品編號:W25899 |
出版日期:2021/10/13 | 內容長度:7 頁 |
Teaching note for product W25898.
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Introduction to Accounting for Intercorporate Investments |
作者姓名:Darren Henderson; Andrea Down; |
商品類型:Note | 商品編號:9B15B011 |
出版日期:2015/08/21 | 內容長度:12 頁 |
This technical note introduces the key concepts and methodologies of accounting for intercorporate investments, which occur when one company acquires the equity or debt of another company. The accounting basics are discussed for three investment categories: (1) passive investments, where little or no influence is present; (2) investments in associates, where significant influence is present and (3) investments in subsidiaries, where control is present. .....more
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Why Canada Should Adopt Mandatory Say-On-Pay |
作者姓名:David Fraser; Darren Henderson; |
商品類型:Article | 商品編號:9B14TA05 |
出版日期:2014/01/01 | 內容長度:7 頁 |
Say-on-pay votes give shareholders a valuable opportunity to express their views on executive compensation. The goal of say-on-pay is to increase the accountability, transparency and performance linkage of executive pay and improve communication between shareholders and boards of directors. Among major Western nations, Canada is an outlier in not having adopted mandatory say-on-pay. About 60 per cent of Canada’s 100 largest companies have adopted .....more
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Note on Accounting for Intangible Assets |
作者姓名:Darren Henderson; David Fraser; |
商品類型:Note | 商品編號:9B13B019 |
出版日期:2013/09/11 | 內容長度:9 頁 |
Intangible assets represent an accounting challenge due to their lack of physical substance. This note discusses the accounting treatment of intangible assets under International Financial Reporting Standards. The note examines the necessary characteristics of intangible assets, specifically, identifiability, control and future economic benefit. Also detailed are the origins of intangible assets through separate acquisition, business combination and .....more
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Encana Corporation: Accounting for Foreign Currency - TN |
作者姓名:Darren Henderson; Chris Sturby; Gillian Heisz; |
| 商品編號:8B12B031 |
出版日期:2012/12/12 | 內容長度:7 頁 |
Teaching note for product 9B12B031.
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Encana Corporation: Accounting for Foreign Currency |
作者姓名:Darren Henderson; Chris Sturby; Gillian Heisz; |
商品類型:Case (Library) | 商品編號:9B12B031 |
出版日期:2012/11/07 | 內容長度:25 頁 |
Encana is reassessing its choice for functional currency and presentation currency. Historically, Encana has used Canadian dollars for its functional currency and US dollars for its presentation currency, but changes in Encana’s operations over the past several years have caused the company to revisit its choices. For functional currency, Encana must determine whether Canada continues to represent its primary economic environment. Further, Encana .....more
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Capitalization of Costs at Salesforce.com - TN |
作者姓名:Darren Henderson; Chris Sturby; Jessica Kelly; |
| 商品編號:8B12B021 |
出版日期:2012/10/18 | 內容長度:8 頁 |
Teaching note for product 9B12B021.
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Ford Motor Company: Accounting for Deferred Taxes |
作者姓名:Darren Henderson; Christine Liu; |
商品類型:Case (Library) | 商品編號:9B11B023 |
出版日期:2012/02/16 | 內容長度:16 頁 |
Ford Motor Company (Ford) is considering whether to reverse the valuation allowance it has recorded over its deferred tax assets. Due to substantial losses from 2006 to 2008, Ford has $10.3 billion of tax loss carryforwards in addition to other deferred tax assets; however, due to uncertainty, Ford has not recorded the value of those deferred tax assets on its balance sheet. In light of improving business conditions over 2009 and 2010, Ford must now .....more
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Note on Accounting for Contingencies |
作者姓名:Darren Henderson; |
商品類型:Note | 商品編號:9B11B024 |
出版日期:2011/11/02 | 內容長度:6 頁 |
This note discusses the appropriate accounting treatment for contingencies under International Financial Reporting Standards and identifies key differences relative to Accounting Standards for Private Enterprises. Accounting for contingencies covers provisions, contingent liabilities, and contingent assets. The note discusses both how to decide whether a provision should be recorded and how to measure a provision. Further, the note clarifies the differences .....more
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