Author Profile
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.
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
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.
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
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.
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
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