Case Name :      Berkshire Hathaway Inc.-Intercorporate Investments (B)

Authors :           Luann J. Lynch

Source :             Darden School of Business

Case ID :           UV1026

Discipline :        Finance

Case Length :    02 pages

Solution Sample availability : YES

Plagiarism : NO (100% Original work)

This case can be used as a supplement to “Berkshire Hathaway Inc.-Intercorporate Investments (A). Students are presented with hypothetical data related to one of Berkshire Hathaway’s investments and asked to compare the financial statement impacts of the investment if it is classified as an available-for-sale security with the impacts if classified as a trading security.

Case Name :      Berkshire Hathaway Inc.-Intercorporate Investments (A)

Authors :           Luann J. Lynch

Source :             Darden School of Business

Case ID :           UV1117

Discipline :        Finance

Case Length :    10 pages

Solution Sample availability : YES

Plagiarism : NO (100% Original work)

Students are presented with the balance sheet, income statement, and selected footnotes from Berkshire Hathaway’s 2004 annual report and are asked to respond to several questions regarding information in the materials. Questions center around the company’s classification of its investments as held-to-maturity, available for sale, or trading securities and the effect of the accounting for the company’s securities on its balance sheet and income statement. “Berkshire Hathaway-Intercorporate Investments (B)”  can be used as a supplement to this case.