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Hopkins, Justin J.

Defined Benefit Pension Plans

Hopkins, Justin J.; Craddock, Jenny

C-2472 | Published January 12, 2024 | 7 pages Technical Note

Collection: Darden School of Business

This technical note provides background on defined benefit pension plans in the United States and a basic understanding of accounting for defined benefit plans. Topics discussed include differences be... Read More

What’s in a Name? Classifying Securities at Silicon Valley Bank

Lynch, Luann; Hopkins, Justin J.; Quintero Corral, Alejandro

C-2470 | Published December 18, 2023 | 10 pages Case

Collection: Darden School of Business

On March 17, 2023, Silicon Valley Bank Financial Group (SVBFG) declared bankruptcy. It had reported net income in 2022 of $1.6 billion, and KPMG had just signed the audit report for SVBFG on February ... Read More

Understanding the Statement of Cash Flows: Three Illustrative Examples

Hopkins, Justin J.; Dadlani, Mahesh

C-2451 | Published December 22, 2021 | 4 pages Case

Collection: Darden School of Business

This case provides students with the statement of cash flows from three diverse companies: Etsy, Inc., Akorn, Inc., and Brookfield Asset Management Inc. (named in case as Alpha Inc., Beta Corporation,... Read More

Getting Ready to Rumble: Governance of World Wrestling Entertainment, Inc.

Hopkins, Justin J.

C-2444 | Published December 22, 2021 | 7 pages Case

Collection: Darden School of Business

This case introduces students to an interesting and fun example of a proxy statement issued by World Wrestling Entertainment, Inc. (WWE). WWE is effectively run by the McMahon family, which provides o... Read More

A Note on Leases

Hopkins, Justin J.

C-2439 | Published May 28, 2020 | 6 pages Technical Note

Collection: Darden School of Business

This technical note explains how to account for leases under Accounting Standards Codification 842. This new addition to US generally accepted accounting principles became effective for fiscal years b... Read More

BankAtlantic Bancorp Loan Sours: Provisioning for Loan Losses

Hopkins, Justin J.; King, Martin

C-2392 | Published August 14, 2018 | 20 pages Case

Collection: Darden School of Business

This case describes how a smaller retail bank provisioned for loan losses in the period leading up to the recent financial crisis. The bank made a single loan based on an unsubstantiated appraisal tha... Read More

Correcting Sight and Accounting at LCA-Vision Inc.

Hopkins, Justin J.

C-2413 | Published July 16, 2018 | 11 pages Case

Collection: Darden School of Business

This case provides students with an opportunity to decide how to respond to an SEC inquiry and how to communicate adverse news. It does so in the context of accounting for separately priced extended w... Read More

Accounting for Defined Benefit Pension Plans at Caperton Corporation

Brownlee, E. Richard II; Hopkins, Justin J.

C-2375 | Published July 13, 2018 | 2 pages Exercise

Collection: Darden School of Business

This exercise teaches students to account for defined benefit pension plans using a simplified example of Caperton Corporation’s defined benefit plan. The simplification treats all employees as one ho... Read More

Facebook, Inc.: A Look at Corporate Governance

Lynch, Luann J.; Hopkins, Justin J.

C-2411 | Published June 18, 2018 | 22 pages Case

Collection: Darden School of Business

This case examines Facebook's corporate governance by reviewing information in the company's proxy statement. Students become familiar with the nature and type of information in proxy statements. They... Read More

HP and Autonomy: Who's Accountable?

Hopkins, Justin J.; Yemen, Gerry

C-2408 | Published February 27, 2018 | 16 pages Case

Collection: Darden School of Business

Written using public sources, this case uses Hewlett-Packard’s (HP) purchase of Autonomy Corporation (Autonomy) to analyze the accounting treatment for the acquisition and subsequent goodwill impairme... Read More

Target Data Breach: Accounting for Contingent Liabilities

Hopkins, Justin J.

C-2390 | Published October 06, 2017 | 4 pages Case

Collection: Darden School of Business

This is a flexible case that provides for discussion about the form and content of 10-K reports, managerial discussion and analysis, non-GAAP reporting, and accounting for contingent liabilities. What... Read More

Introducing the EDGAR Portal

Hopkins, Justin J.; Chen, Andy

C-2395 | Published August 21, 2017 | 5 pages Technical Note

Collection: Darden School of Business

This technical note provides hands-on instructions for searching, classifying, and obtaining documents from the US Security and Exchange Commission’s (SEC) official document repository, EDGAR. It help... Read More

Accounting for Income Taxes at Apple Inc.

Hopkins, Justin J.

C-2389 | Published March 13, 2017 | 8 pages Exercise

Collection: Darden School of Business

This case provides students with the opportunity to analyze the income tax disclosures for Apple Inc. In particular, it provides for discussion about such topics as deferred taxes, valuation allowance... Read More

Pension Accounting at AT&T

Hopkins, Justin J.

C-2391 | Published March 13, 2017 | 16 pages Exercise

Collection: Darden School of Business

This exercise is taught in a Darden first-year elective, "Financial Reporting," as the second half of a module covering Managerial Accounting for Pension Plans, but would also work well in a first-yea... Read More