個案總覽

Examines the implications of Whole Foods' CEO's anonymous message board postings including its potential impact on the company's proposed merger with Wild Oats.

"Wal-Mart's Use of Interest Rate Swaps" recounts Wal-Mart's use of interest rate swaps to hedge the fair value of its fixed-rate debt against changing interest rates. This case provides students with a foundation for understanding the use of and accounting for more complex derivatives. Specific issues raised include: (1) the financial statement impact of hedge accounting, (2) motivations for using derivatives, including the potential role of accounting standards, and (3) the degree to which financial statement and MD&A disclosures are sufficiently informative about the risks associated with financial instruments.

Spreadsheet Supplement for case 108038

Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133.

Spreadsheet Supplement for case 108061.

Glitnir Bank is an Icelandic company following an aggressive growth strategy that relies heavily on foreign debt. Access to such debt is suddenly curtailed when there is a downturn in market sentiment regarding the Icelandic economy as a whole. Students will reflect on the essential elements of a communications strategy, including the role of the media and analysts. Class discussion will focus on creating infrastructure that will increase the bank's ability to communicate effectively in an environment of macroeconomic uncertainty.

Relates the events leading up to the announcement in February 2005 that INVESTools, a Utah-based provider of investor education services, would be restating prior-year financial statements due to inappropriate revenue recognition.

An abstract is not available for this product.

An abstract is not available for this product.

An abstract is not available for this product.

Spreadsheet Supplement for case 106009.

Supplements the (A) case.

After MGM Mirage decides to announce publicly its bid for Mandalay Resort Group, both companies face vital decisions about how to communicate with their various stakeholders during the merger negotiations.

Supplements the (A) case.