Accounting for Faulty Ignition Switches at General Motors Company
商品編號：9B14B014
出版日期：2014/11/09
再版日期：
商品來源：
商品主題：Accounting
商品類型：Case (Pub Mat)
涵蓋議題：Loss contingencies;provisions;recall;US GAAP;United States
難易度：4 - Undergraduate/MBA
內容長度：12 頁
地域：United States
產業：Retail Trade
事件年度：2014
On January 31, 2014, the chief executive officer (CEO) of General Motors (GM), a major automaker located in Detroit, Michigan, must decide whether to issue a recall based on a defect that had been found through an internal safety committee investigation. The ignition switch of certain GM small car models manufactured between 2005 and 2007 was prone to being nudged out of the run position, causing the driver to lose control as the engine would switch off mid-drive, disabling power steering and preventing air bags from being deployed in the case of a collision. If she decided to issue a recall, the CEO needed to consider which car models to include, as well as whether to offer any additional compensation to drivers. Not only would a recall have potential legal and public relations repercussions, but it would present the company with potential future costs. She needed to consider the accounting implications of these contingencies.
教學手冊：Accounting for Faulty Ignition Switches at General Motors Company - Teaching Note
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