CASE: Accounting for the iPhone at Apple Inc. The non-GAAP numbers of Apple Inc. reflect its economics better. Because‚ in the existing method of accounting‚ revenue and cost of goods sold are spread over the lifetime of the product (expected 24-months)‚ while the costs incurred for engineering‚ sales‚ marketing and warranty are recorded immediately. This accurate recording of expenses while recognizing only a part of the cost of goods sold thus showed reduced margins. While this did not affect
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Blades‚ Inc. Case Study Analysis PaperFactors of Foreign Exchange RatesExchange rates are the amount of one country’s currency needed to purchase one unit of another currency and the foreign exchange market is the monetary nexus between countries that makes it possible for global trade to be accomplished more efficiently than barter. The foreign exchange market is where one countries’ currency is exchanged for another because each nation uses its own monetary unit. Therefore‚ if people in one nation
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MOGEN‚ INC. Teaching Note Synopsis and Objectives In 2006‚ Merrill Lynch became the lead book runner for a $5 billion convertible bond issue for MoGen‚ Inc. This was the single‚ largest convertible bond issuance in history and required a considerable amount of effort on the part of Merrill Lynch’s Equity Derivatives Group to convince MoGen’s management to choose Merrill Lynch over its competitors. The case is focused on Merrill Lynch’s choice of the conversion premium and coupon rate
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| TRENDSETTERS INC. Term sheet Negotiations | Entrepreneurship and Venture Capital | | | Introduction: Trendsetter Inc. was formed by Wendy Borg and Jason Kushdog‚ the CEO and the COO respectively‚ in March 2000‚ to deliver innovative warehouse and distribution management software program for clothing retailers. The “founders” started the firm after quitting their respective jobs and decided to pool in their savings in the firm. The software produced by the firm would contain a demand
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Time Frame: 1984 Perspective: As a consultant Statement of the Problem: • Union strike at Alabang and Cabuyao Plants of Filipro Inc. because of unfair labor practices. Objectives: • To solve the problem between the management and the employees of the Filipro Inc. Areas of considiration SWOT Analysis: Strength • Products are in demand in the market. • Stable and profitable organization. Weakness • Unfair
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TOYS‚INC Toys‚ Inc. is a 20-year-old company engaged in the manufacture and sale of toys and board games. The company has built a reputation on quality and innovation. Although the company is one of the leaders in its field‚ sales have leveled off in recent years. For the most recent sex-month period‚ sales actually declined compared with the same period last year. As an operational consultant‚ our task is to help Toys‚ Inc gain more gross profit by reduce unnecessary operation cost and cease
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company competitive advantage by creating value and delivering it to the customers. Google Inc. (Google) is global technology company focused on improving the ways people connect with information. The company generates revenue primarily by delivering online advertising. As stated in the case‚ Google Inc.’s mission was to “organize the world’s information and make it universally accessible and useful.” Google Inc.’s core competencies are what makes Google very user friendly to customers and successful
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Size-Up Narnia Inc is in the manufacturing industry‚ and is competing against three companies‚ that are newly releasing the same unique products as Narnia’s. Narnia originally competed through their new innovative products‚ but will be forced to compete through low cost when the other companies release their products. The organization needs to take control and allocate their costs appropriately in order to be able to price their products lower‚ to where the new companies have said to be pricing
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Case summary: MRC‚ Inc. is a Cleveland based manufacturing company specialized in power brake systems for trucks‚ buses‚ and automobiles; industrial furnaces and heat treating equipment; and automobile‚ truck and bus frames. As till 1957 most of MRC’s sales were made to less than a dozen large companies in the automotive industry‚ it was exposed to the risk inherent in selling to a few customers in a very cyclical and competitive market. To minimize the risk and to explore new business opportunity
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Re: Case 2 Three Little Pigs‚ Inc. I’m writing this in response to your question on how should the Company determine whether an impairment exists and how should management evaluate impairment. The Company should record inventory impairment when according to ASC 330-10-35-1‚ “the utility of the goods is no longer as great as their cost”. The rule also states “where there is evidence that the utility of goods‚ in their disposal in the ordinary course of business‚ will be less than cost‚ whether
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