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Notes from Oriflame's 2009 annual report relevant to the assessment of the monetary impact of Oriflame's FX risk management actions.

Students have to identify the acquirer in a business combination structured as a reverse merger.

Worksheet exercise to illustrate the accounting for the Merck/Schering-Plough reverse merger.

Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions.

Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions.

Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions.

Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions.

Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions.

Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions.

Note on accounting for retiree pension and health benefits under IFRS and US GAAP.

The fourth case in the Cosmeticos de Espana case series. What should management's accounting response b to the imposition of foreign currency controls?

Management must decide which exchange rate to use to consolidate the company's Venezuelan subsidiary

Second case in the Cosmeticos de Espana case series. What should management's accounting response be to a devaluation of the Bolivar?

The third case in the Cosmeticos de Espana case series. What should management's accounting response be to a further devaluation of the Bolivar?

Management seeking to make up a shortfall in interim period earnings is seeking an accounting solution to close the gap.

A surprise internal audit of a division's accounting practices reveals a number of possible earnings management and accounting irregularities.

Senior management must sign a management letter. An internal audit reveals a number of questionable accounting practices (B case). How should senior management respond?

Spreadsheet supplement for case number 105010.

Students must suggest ways to value intangible assets, including trademarks, acquired by Cisco in the Linksys acquisition.

A series of caselets exploring the accounting for long-lived nonmonetary assets.