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- January 1994 (Revised February 1994)
- Background Note
Intercorporate Investment and Consolidated Statements
By: David F. Hawkins
Discusses accounting for intercorporate investments and the preparation of consolidated statements. U.S. and non-U.S. accounting standards are covered with emphasis on SFAS No. 52. View Details
Hawkins, David F. "Intercorporate Investment and Consolidated Statements." Harvard Business School Background Note 194-059, January 1994. (Revised February 1994.)
- March 1995
- Background Note
Consolidated Statements
By: David F. Hawkins
Keywords: Financial Statements
Hawkins, David F. "Consolidated Statements." Harvard Business School Background Note 195-174, March 1995.
- May 2012
- Case
Parent Company P and 80 Percent Owned Subsidiary Company S
By: David F. Hawkins and F. Robert Madera
A sample consolidation exercise. View Details
Hawkins, David F. "Parent Company P and 80 Percent Owned Subsidiary Company S ." Harvard Business School Case 112-105, May 2012.
- April 1985
- Background Note
Consolidated Financial Statements
By: David F. Hawkins
Keywords: Financial Statements
Hawkins, David F. "Consolidated Financial Statements." Harvard Business School Background Note 185-125, April 1985.
- Web
Consolidated Balance Sheet - Annual Report 2019
Financials Consolidated Balance Sheet 3ms Assets IN MILLIONS for the Fiscal Year ended June 30... 2019 2018 2017 Cash $ 105 $ 89 $ 80 Current Use Reserves 129 118 145 Receivables, Loans, & Other Assets 215 214 177 Invested Funds Endowment... View Details
- Web
Consolidated Balance Sheet - Annual Report 2020
Financials Consolidated Balance Sheet 1ms Assets IN MILLIONS for the Fiscal Year ended June 30... 2020 2019 2018 Cash $ 124 $ 105 $ 89 Current Use Reserves 174 129 118 Receivables, Loans, & Other Assets 221 215 214 Invested Funds... View Details
- Web
Consolidated Balance Sheet - Financial Report 2018
Financials Consolidated Balance Sheet 3ms Assets IN MILLIONS for the Fiscal Year ended June 30... 2018 2017 2016 Cash $ 89 $ 80 $ 61 Current Use Reserves 118 145 103 Receivables, Loans, & Other Assets 214 177 178 Invested Funds Endowment... View Details
- Web
Consolidated Balance Sheet - Annual Report 2014
Financials Balance Sheet 5-Year Data Summary CFO Letter Consolidated Balance Sheet Statement of Activity & Cash Flows Supplemental Financial Information Assets IN MILLIONS for the Fiscal Year {FY} ended June 30... 2014 2013 2012 Cash 44... View Details
- Web
Consolidated Balance Sheet - Financial Report 2015
Financials Consolidated Balance Sheet Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Assets IN MILLIONS for the Fiscal Year {FY} ended June 30... 2015 2014... View Details
- Web
Consolidated Balance Sheet - Annual Report 2016
Financials Consolidated Balance Sheet 5-Year Data Summary CFO Letter Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Assets IN MILLIONS... View Details
- Web
Consolidated Balance Sheet - Annual Report 2017
Financials Consolidated Balance Sheet 2ms Assets IN MILLIONS for the Fiscal Year ended June 30... 2017 2016 2015 Cash $ 80 $ 61 $ 62 Current Use Reserves 145 103 125 Receivables, Loans, & Other Assets 177 178 150 Invested Funds Endowment... View Details
- March 1999
- Article
Off Comes On: New Consolidated Financial Statements Proposed
By: David F. Hawkins
Keywords: Financial Statements
Hawkins, David F. "Off Comes On: New Consolidated Financial Statements Proposed." Accounting Bulletin, no. 78 (March 1999).
- 03 Mar 2003
- What Do You Think?
Are Conditions Right for the Next Accounting Scandal?
Summing Up Responses to this month's column lead one to conclude that we can expect that more major accounting scandals are in our future. Causes, according to these thoughtful comments, range from the View Details
- May 1995 (Revised August 2008)
- Background Note
Intercorporate Equity Investments
By: David F. Hawkins
Discusses accounting for intercorporate equity investments and the preparation of consolidated financial statements. View Details
Hawkins, David F. "Intercorporate Equity Investments." Harvard Business School Background Note 195-237, May 1995. (Revised August 2008.)
- October 2013 (Revised December 2015)
- Case
Alcoa's Bid for Alcan (A)
By: Paul Healy and Penelope Rossano
In spring 2007, Alcoa CEO Alain Belda was concerned about the company's market position in light of increased competition from developing markets. China's recent entry into the aluminum market was affecting both supply and demand. Furthermore, downstream and upstream... View Details
Keywords: Acquisitions; Strategy; Aluminum; Accounting; Financials; Alcoa; Rio Tinto; Alcan; Metals and Minerals; Competition; Consolidation; Emerging Markets; Acquisition; Financial Statements; Manufacturing Industry; Canada; China; Russia
Healy, Paul, and Penelope Rossano. "Alcoa's Bid for Alcan (A)." Harvard Business School Case 114-029, October 2013. (Revised December 2015.)
- November 2000 (Revised December 2000)
- Case
Loewen Group Inc., The
By: Stuart C. Gilson and Jose Camacho
A publiclytraded funeral home and cemetery consolidator faces imminent financial distress. The company has aggressively grown through use of debt. Restructuring the debt is potentially very costly to creditors, shareholders, suppliers, and other corporate stakeholders.... View Details
Keywords: International Accounting; Restructuring; Capital Structure; Cost of Capital; Debt Securities; Cross-Cultural and Cross-Border Issues; Crisis Management; Business and Shareholder Relations; Business and Stakeholder Relations; Service Industry
Gilson, Stuart C., and Jose Camacho. "Loewen Group Inc., The." Harvard Business School Case 201-062, November 2000. (Revised December 2000.)
- 11 May 2013
- News
How the Rich Play the Market
- October 2013
- Supplement
Alcoa's Bid for Alcan (B)
By: Paul Healy and Penelope Rossano
In spring 2007, Alcoa CEO Alain Belda was concerned about the company's market position in light of increased competition from developing markets. China's recent entry into the aluminum market was affecting both supply and demand. Furthermore, downstream and upstream... View Details
Keywords: Strategy; Acquisitions; Alcoa; Alcan; Rio Tinto; Aluminum Industry; Accounting; Financial Analysis; Consolidation; Market Participation; Financial Statements; Acquisition; Mining; Mining Industry; Canada; United States
Healy, Paul, and Penelope Rossano. "Alcoa's Bid for Alcan (B)." Harvard Business School Supplement 114-030, October 2013.
- October 1999 (Revised October 2000)
- Case
Coca-Cola Company (A), The
By: David F. Hawkins
In order to fully appreciate Coca-Cola's profitability, financial risk, and operating risk, Jane Wilson, a security analyst, is considering preparing a consolidated financial statement for Coca-Cola analyzing Coca-Cola Enterprises as a fully consolidated entity. View Details
Keywords: Accounting Audits; Financial Statements; Business Earnings; History; Private Sector; Business Units; Consolidation; Organizations; Operations; Private Ownership; Consumer Products Industry; Food and Beverage Industry
Hawkins, David F. "Coca-Cola Company (A), The." Harvard Business School Case 100-001, October 1999. (Revised October 2000.)
- October 2005 (Revised December 2012)
- Case
Productos Finas
By: David F. Hawkins
Provides a simple exercise to illustrate consolidation accounting. View Details
Hawkins, David F. "Productos Finas." Harvard Business School Case 106-037, October 2005. (Revised December 2012.)