This technical note provides introductory to intermediate accounting and finance students with an introduction to the construction of a discounted cash flow analysis. The scenario is a plausible and moderately complex “real-world” managerial decision of whether or not a business owner should purchase labour-saving farm equipment. This decision includes tax implications and long-lived assets. One of the greatest challenges that managers face is understanding .....more

Spreadsheet to accompany product W37909.

In 2021, the investment bank Credit Suisse Group AG lost an estimated US$6.4 billion from exposure to two hedge fund implosions that occurred within a month. Archegos Capital Management lost US$4.7 billion and Greensill Capital lost US$1.7 billion. Various arrangements between Credit Suisse Group AG and Archegos Capital Management, as well as structural factors at Credit Suisse Group AG, may have contributed to the bank having a higher level of exposure .....more

Teaching note for product W32401.

Spreadsheet to accompany product W24214.

Spreadsheet for product W24215.

In 2019, Paratent Event Rentals Ltd. was facing the possibility of year end net losses. The co-owners of this Canadian business had recently invested in premium inventory, but a lackluster first quarter showed that they were not forecasted to get return on their investments. A new method of cost allocation was proposed to get Paratent back on track. When choosing between three conflicting future contracts, both the old and new methods of cost allocation .....more

Teaching note for product W24214.

Teaching note for product W25539.

Teaching note for product W25889.