This case was written as part of the accounting for the final examination of the first year MBA course at Harvard Business School. The aim was to test the ability of students to apply the concepts taught during the course of the industry that they do not spread, but the similarities in economic terms with the issues addressed in the curriculum. The company, Tokyo Auto Fire and Marine (the Tokyo AFM), a fictitious insurance company, based in Japan. New CEO reviews the accounting choices of their predecessors in the light of changes in the economic environment of the firm. It might also be taught as a review session. "Hide
by François Brochet Source: Harvard Business School 4 pages. Publication Date: March 18, 2009. Prod. #: 109056-PDF-ENG