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商品編號： W20496 出版日期： 2020/06/10 作者姓名： Stein, Mitchell;Radcliffe, Vaughan;Stein, Erik 商品類別： Other 商品規格： 5p 再版日期： 2021/03/14 地域： United Kingdom 產業： Accommodations 個案年度： 2019 -
商品敘述：
In early 2020, a recent graduate from a prestigious masters of business administration program was working as a financial accountant for a renowned private equity firm in Glasgow, Scotland. For her father''s retirement, she was considering a gift from Highland Malt Inc.. The company''s Scotch whisky was offered in a limited quantity and promoted as an investment opportunity. Unlike ordinary bottled whiskies, Highland Malt Inc. sold this new line solely by the barrel. Collectors had to pay the full amount of CA$10,000 upfront, but could request a full refund within 180 days if unsatisfied with the product. The refund period allowed the collector to visit the distillery and inspect the purchase to ensure it met all expectations. The accountant was wondering if she should proceed with her plan to buy a barrel of Highland whisky as an investment and collector''s item for her father.
涵蓋領域：
Accounting procedures and policies;Costing;Financial statements
相關資料：
Case Teaching Note, (W20497), 7p, by Mitchell Stein, Vaughan Radcliffe, Erik Stein
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