A well-reputed innovative technology company had introduced a new operating system and two new smartphone devices with the goal of turning around the company's slumping hardware sales. Despite positive product reviews in the media, the models did not sell as well as expected. Consequently, the lower demand led to impairment of inventory and supply commitments at various times throughout the following fiscal year. At the end of the fiscal year, the task facing the company's chief financial officer was deciding whether or not further impairment was required. Because this decision came at a time of significant uncertainty about the company's future in the competitive marketplace, the task also involved considering the impact of a potential adjustment on the company's financial statements and on shareholder confidence.

【書誌情報】

ページ数：10ページ

サイズ：A4

商品番号：HBSP-W15361

発行日：2015/8/21

登録日：2017/12/26