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.
Corporate Governance, Audit Committee, Depreciation, Depreciation Accounting, Accounting, Audit
Emirates Airline, Delta Air Lines
Published Sources
© 2019
Available Languages
Related material
Teaching note
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