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Case Study

The Delta-Emirates audit committee depreciation game

By Didier Cossin and Lawrence A. Weiss

2 pages

November 2019

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Reference: IMD-7-2137

A friend, who is a board member of Emirates Group (Emirates), tells you about a heated exchange in her board room about Emirates planes depreciation. Your friend asks you for your advice as you have been nominated to the audit committee of a prominent organization. She also asks you to provide her with the overall impact on Emirates, the reason why would the management make such decisions, an estimate of revised operating profits and return on assets (based on provided data), and your views of the depreciation policy.

Learning Objective

Supervise depreciation decisions as an audit committee.

Keywords

Finance, Corporate Governance, Audit Committee, Depreciation, Depreciation Accounting, Accounting, Audit

Settings

Emirates Airline, Delta Air Lines

Type

Published Sources

Available Languages

English

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Teaching note

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