Bank of India: Financial Reporting Policies
商品編號：9B20B016
出版日期：2020/07/02
再版日期：2020/07/02
商品來源：
商品主題：Accounting
商品類型：Case (Pub Mat)
涵蓋議題：non-performing assets;provisions;banking;accounting
難易度：4 - Undergraduate/MBA
內容長度：13 頁
地域：India
產業：Finance and Insurance;
事件年度：2019
In January 2015, an investor bought 1,000 shares of Bank of India stock when the banking sector was expected to perform better over the medium to long term. On October 11, 2019, after holding the shares for nearly five years, the investor was surprised to see that the stock price had instead dropped by almost 80 per cent. He was disappointed in his investment’s performance to date, but the stock’s current low price seemed a bargain, so he was contemplating buying more shares for overall cost averaging of his investment. Before making any investment decisions, however, he carefully analyzed the bank’s annual reports for the previous five years and discovered an unusual change in the bank’s accounting policy for the provisioning of non-performing assets. After his review of the bank’s financial statements, the investor was unsure whether he should sell his shares, buy more shares to achieve overall cost averaging, or hold the number of shares he currently owned.
教學手冊：8B20B016;
補充材料：