The Delta-Emirates audit committee depreciation game
Case Study

The Delta-Emirates audit committee depreciation game

2 pages
November 2019
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
United States of America, United Arab Emirates
Emirates Airline, Delta Air Lines
Type
Published Sources
Copyright
© IMD 2019
Language
English
Related material
Teaching note
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