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  • January 2019 (Revised March 2019)
  • Teaching Note

Fair Value Accounting at Berkshire Hathaway Inc. (A) and (B)

By: Jonas Heese, Suraj Srinivasan, Francois Brochet and Christine Johnson
Teaching Note for HBS No. 119-030 and HBS No. 119-090 View Details
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  • September 2007 (Revised January 2008)
  • Case

Silic (A): Choosing Cost or Fair Value on Adoption of IFRS

By: David F. Hawkins, Vincent Marie Dessain and Andrew Barron
A French real estate firm must choose to report its primary asset (investment property) using either cost or fair-value accounting methods upon adoption of international accounting standards (IAS) in 2005. View Details
Keywords: Cost Accounting; Fair Value Accounting; Financial Reporting; International Accounting; Investment; Standards; Real Estate Industry; France
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  • May 2019
  • Supplement

Fair Value Accounting at Berkshire Hathaway Inc. (A) and (B)

By: Jonas Heese and Suraj Srinivasan
Related
  • January 2018 (Revised March 2018)
  • Teaching Note

Fair Value Accounting Controversy at Noble Group (A) and (B)

By: Siko Sikochi and Suraj Srinivasan
Teaching Note for HBS Nos. 118-034 and 118-062. View Details
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  • 17 Oct 2008
  • Working Paper Summaries

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

Keywords: by Karl A. Muller III, Edward J. Riedl & Thorsten Sellhorn; Construction; Real Estate
  • 04 Oct 2007
  • Working Paper Summaries

Fair (and Not So Fair) Division

Keywords: by John W. Pratt
  • 01 Sep 2010
  • News

Fair Trade

markets differed, but the belief in local autonomy and decentralized decision-making became a core value within the company .Meanwhile, the largest American consumer products company remained cautious about international markets. During... View Details
Keywords: Garry Emmons; Chemical Manufacturing; Manufacturing; Health and Personal Care Stores; Retail Trade
  • 2013
  • Comment

Fairness and Redistribution: Comment

By: Rafael Di Tella and Juan Dubra
In an influential paper, Alesina and Angeletos (2005)—henceforth, AA—argued that a preference for fairness could lead two identical societies to choose different economic systems. In particular, two equilibria might arise: one with low taxes and a belief that the... View Details
Keywords: Taxes; Beliefs; Economic Systems; Values and Beliefs; Fairness; Taxation
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  • September 2007
  • Supplement

Silic (B): Choosing Cost or Fair Value on Adoption of IFRS

By: David F. Hawkins, Vincent Marie Dessain and Andrew Barron
Keywords: Cost; Value; Standards; Financial Reporting
Related
  • 21 Oct 2019
  • Video

Fair Chance Hiring at Hot Chicken Takeover

  • August 2004 (Revised February 2008)
  • Case

Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS

A U.K. real estate firm, required to adopt international accounting standards (IAS) by 2005, must change the reporting of its primary asset (investment property) from the revaluation model under U.K. GAAP to either the cost or fair-value model under IAS. This would... View Details
Keywords: Cost Accounting; Fair Value Accounting; Financial Reporting; International Accounting; Investment; Standards; Real Estate Industry; Europe; United Kingdom
Related
  • February 2008
  • Teaching Note

Silic (TN) (A) and (B): Choosing Cost or Fair Value on Adoption of IFRS

By: David F. Hawkins, Edward J. Riedl, Vincent Dessain and Andrew Barron
Teaching Note for 108-030 and 108-031. View Details
Keywords: Financial Reporting; International Accounting; Cost; Valuation
Related
  • 2008
  • Working Paper

Some Neglected Axioms in Fair Division

By: John W. Pratt
Conditions one might impose on fair allocation procedures are introduced. Nondiscrimination requires that agents share an item in proportion to their entitlements if they receive nothing else. The "price" procedures of Pratt (2007), including the Nash... View Details
Keywords: Resource Allocation; Valuation; Price; Cost
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  • September 2011
  • Article

Information Risk and Fair Value: An Examination of Equity Betas

By: Edward J. Riedl and George Serafeim
Using a sample of U.S. financial institutions, we exploit recent mandatory disclosures of financial instruments designated as fair value level 1, 2, and 3 to test whether greater information risk in financial instrument fair values leads to higher cost of capital. We... View Details
Keywords: Forecasting and Prediction; Assets; Cost of Capital; Financial Institutions; Financial Instruments; Corporate Disclosure; Information; Risk and Uncertainty; Value; United States
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  • December 2007
  • Article

Fair (and Not So Fair) Division

By: John W. Pratt
Drawbacks of existing procedures are illustrated and a method of efficient fair division is proposed that avoids them. Given additive participants' utilities, each item is priced at the geometric mean (or some other function) of its two highest valuations. The... View Details
Keywords: Price; Management Practices and Processes; Valuation
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  • March 2013
  • Article

Why 'Fair Value' Is the Rule: How a Controversial Accounting Approach Gained Support

By: Karthik Ramanna
For the past two decades, fair-value accounting—the practice of measuring assets and liabilities at estimates of their current values—has been on the ascent. This marks a major departure from the centuries-old tradition of keeping books at historical cost. It also has... View Details
Keywords: Fair Value; FASB; Finance; Politics; Financial History; Accounting; Fair Value Accounting; Financial Reporting; Accounting Industry; Financial Services Industry; United States
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  • 2007
  • Book

An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe

By: Joanne G Horton, Richard H. Macve and George Serafeim
"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry... View Details
Keywords: Transition; Financial Instruments; Framework; Market Entry and Exit; Insurance; Revenue Recognition; Fair Value Accounting; Standards; United Kingdom
Related
  • 2011
  • Article

'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum

By: Joanne Horton, Richard H. Macve and George Serafeim
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
Related
  • 01 Sep 2009
  • News

Of Value and Values

students to consider: Is it possible to generate competitive returns through sustainable investing? “Generation Investment’s approach challenges the conventional reasoning of how to achieve financial perfor-mance if you’re an asset manager,” Sucher notes. “There was a... View Details
Keywords: Julia Hanna; Colleges, Universities, and Professional Schools; Educational Services; Finance; Corporate, Subsidiary, and Regional Managing Offices; Management
  • October 2012
  • Case

Ribbons an' Bows, Inc.

By: David F. Hawkins
The basic concepts of accounting are explored while students prepare the financial statements for a retailer's first three months of business. View Details
Keywords: Basic Accounting Concepts; Fair Value; Fair Value Accounting; Financial Statements; Retail Industry
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