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- December 2010 (Revised September 2011)
- Case
Kanebo Ltd. (A)
By: David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez
Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting.
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- Article
Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK
By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting...
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- October 2008
- Case
The Talbots, Inc., and Subsidiaries: Accounting for Goodwill
In 2006, Talbots, Inc., a specialty women's retailer, purchased a competitor, J. Jill. The transaction created a large goodwill account along with accounts for trademarks and other intangible assets. Using prevailing accounting standards (Statement of Financial...
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- October 2008
- Teaching Note
The Talbots, Inc., and Subsidiaries: Accounting for Goodwill (Brief Case)
Teaching Note for [3254]
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- August 1994
- Case
Intuit, Inc.
The merger of two computer software firms with very rapidly growing non-overlapping products makes great strategic sense, but presents difficult valuation and accounting problems. How can a firm pay $225 million to acquire another firm with negligible current earnings,...
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- September 1991 (Revised March 2005)
- Case
WPP Group and Its Acquisitions
WPP Group acquired J. Walter Thompson and Ogilvy & Mather, paying high premiums in relation to earnings. In each acquisition the goodwill acquired was immediately charged off against owners' equity. Then, WPP Group established a value for the brand names of the two...
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