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商品編號： 4013 出版日期： 2009/05/06 作者姓名： Bruns, William J., Jr. 商品類別： Other 商品規格： 8p 再版日期： 2010/11/23 地域： United States 產業： Airline industry 個案年度： 2008 -
商品敘述：
When students have the English-language PDF of this Brief Case in a coursepack, they will also have the option to purchase an audio version. In estimating depreciation for accounting purposes, Delta Air Lines has changed its assumptions about aircraft lifespan and residual values four times in the last thirty years or so. In the most recent changes, Delta adopted fair value accounting as part of its "fresh start" emergence from bankruptcy. Each of these policy changes has affected future asset values as well as present and future income. Students should organize their case analysis around three types of questions: (1) the estimated life cycle of commercial passenger airplanes; (2) the uses of financial reports, including the purpose of depreciation in reporting on assets and periodic income; and (3) alternative procedures for reporting asset book values and income that might better serve users of financial reports.
涵蓋領域：
Accounting procedures and policies;Bankruptcy;Financial statements
相關資料：
HBS Brief Case Teaching Note, (4016), 5p, by William J. Bruns
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