Accounting Statements - Publications - Faculty & Research - Harvard Business School

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November 2000 (Revised April 2002)
Case

Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)

By: David F. Hawkins

The managing partners of a public accounting firm must resolve a number of staff requests for assistance in deciding how audit clients should report their revenues. Each example explores whether revenues should be reported on a gross or net basis. View Details

Keywords: Financial Statements; Accounting Audits; Business Earnings; Budgets and Budgeting; Financial Reporting; Revenue; Accounting Industry

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December 2000 (Revised March 2003)
Case

Machinery International (B)

By: David F. Hawkins

An assistant is asked to prepare illustrative derivative and hedge accounting examples for the audit committee. Students are required to complete the examples. Teaching Purpose: Introduces students to the basics of derivative and hedge accounting. View Details

Keywords: Accounting Audits; Machinery and Machining; Activity Based Costing and Management; Currency; Cost Management; Financial Statements; Accounting Industry; Accounting Industry; United States

March 1993 (Revised March 1994)
Case

Sierra On-Line, Inc. (A)

Sierra On-Line, a fast growing software developer, is criticized by a Forbes journalist for excessively capitalizing software development costs. In contrast to most other software developers that typically capitalize about 20% of R&D costs, Sierra capitalizes 80%.... View Details

Keywords: Applications and Software; Financial Statements; Corporate Finance; Information Technology Industry

January 1994 (Revised July 1994)
Case

Dell Computer Corporation

By: Peter Tufano

Tina Chen, chief investment officer of a large insurance company, hears accusations by a Kidder Peabody equity research analyst that Dell Computer Corp. might be improperly accounting for what he suspects are large foreign exchange losses resulting from speculation.... View Details

Keywords: International Accounting; Financial Instruments; Ethics; Financial Statements; Computer Industry; United States

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07 Jul 2016
Blog Post

Can You Learn Finance through the Case Method?

the closest you will ever get to the real world in a classroom setting; the cases really bring accounting and finance to life. After all, in your job, no one asks you to solve arbitrary homework-style View Details

2008
Article

Governance and Merger Accounting: Evidence from Stock Price Reactions to Purchase versus Pooling

By: Francisco de Asis Martinez-Jerez

This paper examines the effect of corporate governance on investor reactions to accounting choice in the context of accounting for business combinations. Using a sample of 324 recent stock swap acquisitions I find that, contrary to practitioners' belief that capital... View Details

Keywords: Financial Reporting; Financial Statements; Mergers and Acquisitions; Capital Markets; Stocks; Price; Corporate Governance

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Krishna G. Palepu

KRISHNA G. PALEPU is the Ross Graham Walker Professor of Business Administration, and has served previously as Senior Advisor to the President of Harvard University, and Senior Associate Dean... View Details

Keywords: accounting industry; accounting industry; accounting industry; accounting industry; accounting industry; accounting industry

August 2010 (Revised November 2010)
Supplement

Cosmeticos de Espana, S.A. (C)

By: David F. Hawkins

The third case in the Cosmeticos de Espana case series. What should management's accounting response be to a further devaluation of the Bolivar? View Details

Keywords: Financial Statements; Decision Choices and Conditions; Inflation and Deflation; Currency Exchange Rate; Beauty and Cosmetics Industry; Spain; Venezuela

2014
Working Paper

Agenda Setting at the FASB: Evidence from the Role of the FASAC

By: Abigail Allen

I examine the extent to which the FASB's agenda determination is a function of the contemporaneous preferences of its primary constituents: auditors, preparers, and financial statement users. Using the FASB's consultation with the FASAC as a lens through which to view... View Details

Keywords: Accounting; Accounting Industry; United States

August 2010 (Revised February 2012)
Supplement

Cosmeticos de Espana, S.A. (B)

By: David F. Hawkins

Second case in the Cosmeticos de Espana case series. What should management's accounting response be to a devaluation of the Bolivar? View Details

Keywords: Financial Statements; Decision Choices and Conditions; Inflation and Deflation; Currency Exchange Rate; Beauty and Cosmetics Industry; Spain; Venezuela

August 2010 (Revised February 2012)
Supplement

Cosmeticos de Espana, S.A. (D)

By: David F. Hawkins

The fourth case in the Cosmeticos de Espana case series. What should management's accounting response be to the imposition of foreign currency controls? View Details

Keywords: Financial Statements; Decision Choices and Conditions; Inflation and Deflation; Currency Exchange Rate; Governance Controls; Beauty and Cosmetics Industry; Spain; Venezuela

April 2017 (Revised March 2024)
Case

Making Target the Target: Boycotts and Corporate Political Activity

By: Nien-hê Hsieh and Victor Wu

Through the challenges facing Target, the case examines ways in which corporations can become involved in political and legislative debates and processes, ranging from campaign contributions to lobbying to political activism. In 2016, Target CEO Brian Cornell must... View Details

October 1976 (Revised June 2008)
Case

Chemalite, Inc.

A chemical engineer who has set up a company to manufacture and market one of his inventions is trying to prepare his state of the corporation report. This case is designed to serve as a vehicle to introduce students to basic bookkeeping and accounting functions. View Details

Keywords: Financial Reporting; Financial Statements; Business Startups; Valuation; Chemical Industry

October 2000 (Revised October 2000)
Case

Off-Balance Sheet Leases in the Restaurant Industry

By: Amy P. Hutton, Paul M. Healy and Jacob Cohen

Amid mounting concern by credit agencies about off-balance sheet liabilities, an analyst for one of the leading credit-rating agencies has been asked to make a presentation about off-balance sheet liabilities, the strategic analysis behind leasing versus purchasing... View Details

Keywords: Fair Value Accounting; Property; Leasing; Financial Statements; Capital Structure; Credit; Financial Services Industry

November 2006 (Revised October 2007)
Background Note

A Brief Note on Deferred Taxes: An Analysis Perspective

Provides an overview of accounting for deferred taxes. The primary objective is to provide external users with a basic understanding of deferred taxes. A simple illustrative example is provided, which is followed by a discussion of several important issues likely to be... View Details

Keywords: Accounting; Financial Statements; Taxation; Legal Liability; Valuation

December 2008
Case

Merrimack Tractors and Mowers: LIFO or FIFO?

By: William J. Bruns Jr., Sharon Bruns and Susan S. Hameling

At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem,... View Details

Keywords: International; Financial; Reporting; Standards; Inventory; Business Ethics; Assets; Valuation; Ethics; Taxation; Financial Reporting; Manufacturing Industry

April 2013 (Revised April 2013)
Case

Justin Anson Distillery, Inc.

A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures which can be classified as production, inventory, or period costs. The necessary aging process raises added... View Details

Keywords: Financial Statements; Financing and Loans; Cost; Accounting; Food and Beverage Industry

September 2010 (Revised September 2011)
Case

Leasing Decision at Magnet Beauty Products, Inc.

By: Krishna G. Palepu and George Serafeim

A fast-growing retailer is facing two different leasing options for its stores. In choosing between the two options, management is considering the potential impact of the two options on the company's financial statements, in light of the proposed new accounting... View Details

Keywords: Financial Statements; Decision Choices and Conditions; Growth and Development Strategy; Standards; Leasing; Beauty and Cosmetics Industry; Retail Industry

12 Feb 2008
First Look

First Look: February 12, 2007

competitive strategy; (2) accounting analysis for representing the firm's business economics and strategy in its financial statements and for developing adjusted accounting... View Details

Keywords: Martha Lagace

March 1989 (Revised June 1993)
Case

Daniel Dobbins Distillery, Inc.

A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures which can be classified as production, inventory, or period costs. The necessary aging process raises added... View Details

Keywords: Financial Statements; Financing and Loans; Cost; Accounting; Food and Beverage Industry

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