Publications

03 Oct 2019
News

Green Accounting: Financial Statements May Get New Life as Environmental-Sustainability Tool

March 2001
Article

2001 CFA Level 1 and II Financial Statement Analysis Review

By: David F. Hawkins

Keywords: Theory; Finance

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October 2007
Article

The Influence of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital

By: Michael D. Kimbrough

Statement of Financial Accounting Standards 141 (SFAS No. 141)'s requirement that an acquirer in a business combination estimate the fair value of the target's separately identifiable assets and liabilities (including research and development capital) provides a rare... View Details

Keywords: Information; Value Creation; Fair Value Accounting; Research and Development; Financial Statements; Capital

2018
Other Teaching and Training Material

Financial Accounting Reading: Liabilities

By: Suraj Srinivasan

Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help students master complex concepts.
This is a standalone reading designed to enhance... View Details

Keywords: Financial Accounting; Liabilities; Financial Statements

September 1995 (Revised June 1996)
Background Note

Preparing and Using the Statement of Cash Flows

By: Robert L. Simons and Antonio Davila

Explains the concepts and procedures behind the statement of cash flows. Presents an overview of the reporting objectives of this report, and describes in detail the preparation of the cash flow statement using both the indirect method and the direct method. A complete... View Details

Keywords: Financial Statements; Cash Flow

May 2001 (Revised February 2007)
Background Note

Statement of Cash Flows, The

By: David F. Hawkins and Jacob Cohen

Discusses the components of the statement of cash flow and its direct and indirect format of presentation. Also briefly explains the difference between cash and accrual accounting and provides examples of Standard Microsystems Corp. and Intel Corp. View Details

Keywords: Cash Flow; Financial Statements; Accrual Accounting

July 1992 (Revised December 1992)
Background Note

Understanding the Statement of Cash Flows

Describes the purpose, preparation, and uses of the statement of cash flows. Intended as an introduction to the statement. Illustrates and explains the differences and similarities between direct cash flow statements, indirect cash flow statements, and funds flow... View Details

Keywords: Cash Flow; Financial Statements

October 2012
Case

Dispensers of California, Inc.

By: David A. Wilson and David Hawkins

An investor seeking capital must prepare projected financial statements for a new business. View Details

Keywords: Financial Statement Preparation; Accounting Process; Forecasting and Prediction; Investment; Financial Statements; Business Startups; Capital; California

July 1996
Article

A New Statement of Financial Performance in 1997: The Comprehensive Income Approach

By: David F. Hawkins

Keywords: History; Money; Performance; Finance

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March 1995 (Revised July 1995)
Background Note

Financial Reporting Fundamentals

By: David F. Hawkins

Deals with the basic accounting conventions (or concepts). The five operative statements of financial concepts issued by the FASB are also discussed. View Details

Keywords: Financial Reporting; Accounting

Web

Privacy Statement (English) - Global

information - Financial and bank information - Other personal information volunteered by alumni and donors - Photos - Coaching notes Data may be shared with the following parties for the purposes stated above: Offices of Harvard... View Details

November 2012
Exercise

Coca-Cola: Residual Income Valuation Exercise

By: Suraj Srinivasan

The exercise illustrates the use of the residual income (also known as the abnormal earnings) valuation approach. Students are asked to provide a valuation of Coca-Cola Company using the residual income valuation methodology and understand how it maps into the... View Details

Keywords: Business Analysis; Valuation; Residual Income Valuation; Accounting; Financial Accounting; Financial Analysis; Financial Statement Analysis; Financial Statements; Discounted Cash Flows

February 1978 (Revised April 1979)
Background Note

Alternative Funds Flow Statement Formats

By: David F. Hawkins

Keywords: Financial Reporting

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9 AM – 9 AM EDT, 09 Oct 2018

HBX Financial Accounting

Learn how managers, Wall Street analysts, and entrepreneurs use an understanding of accounting to unlock critical insights from financial statements and drive strategic decision making. Program Dates: October 9, 2018 - December 6, 2018 View Details

September 2013
Case

The Case of the Unidentified Industries—2013

By: Mihir A. Desai, William E. Fruhan Jr. and Elizabeth A. Meyer

Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details

Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance

June 1993 (Revised April 1996)
Teaching Note

Statements of Cash Flows: Three Examples TN

By: William J. Bruns Jr. and Julie H. Hertenstein

Teaching Note for (9-193-103). View Details

Keywords: Cash Flow; Financial Statements

September 2013
Teaching Note

The Case of the Unidentified Industries—2013

By: Mihir A. Desai, William E. Fruhan, Jr. and Elizabeth A. Meyer

Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details

Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance