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  • August 2000 (Revised January 2001)
  • Background Note

Asset Reporting

By: Paul M. Healy and Preeti Choudhary
Using historical cost and conservatism to identify and value assets, this case explains the criteria for asset reporting in straightforward situations and then examines scenarios where implementing the criteria for recognition and valuation of assets is conceptually... View Details
Keywords: Accounting; Assets; Problems and Challenges; Accounting Industry
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  • August 2017 (Revised September 2018)
  • Case

Accounting Turbulence at Boeing

By: Jonas Heese, Suraj Srinivasan, David Lane and James Barnett
Unlike its rival Airbus, Boeing had used a practice called program accounting to record its commercial aircraft expenses since the 1980s. Program accounting allowed Boeing to expense estimated average costs instead of the actual production costs of an aircraft. This... View Details
Keywords: Asset Recognition; Program Accounting; Airline Industry; Accounting; Production; Cost; Air Transportation Industry
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  • August 2012 (Revised July 2017)
  • Case

Netflix: Valuing a New Business Model

By: Francois Brochet, Suraj Srinivasan and Michael Norris
In autumn 2011, Netflix was working to right the ship after publicly stumbling through a price hike and strategic shift and then retreat. The company was changing its business model to focus on streaming video service rather than the DVDs by mail that had brought the... View Details
Keywords: Performance Measurement; Online Business; Asset Recognition; Accounting; Performance Evaluation; Online Technology; Motion Pictures and Video Industry; United States; Canada; Latin America; West Indies
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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
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  • 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
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  • December 2017 (Revised May 2018)
  • Case

Amazon Buys Whole Foods

By: José B. Alvarez, David Lane and Joni Coughlin
The June 2017 news that e-commerce giant Amazon was paying $13.7 billion for organic supermarket chain Whole Foods precipitated a broad sell-off in the shares of grocery retailers and suppliers. Behind the precipitous declines lay recognition that Amazon’s bold move... View Details
Keywords: Amazon; Whole Foods; Grocery; Grocery Delivery; Mergers ＆ Acquisitions; Business Models; Food Value Chain; Agribusiness; Mergers and Acquisitions; Operations; Competitive Strategy; E-commerce; Agriculture and Agribusiness Industry; Retail Industry; Web Services Industry; Food and Beverage Industry; United States
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  • Article

Brand Values and Capital Market Valuation

By: Mary Barth, Michael B. Clement, George Foster and Ron Kasznik
Brand value estimates are significantly positively related to prices and returns, incremental to accounting variables. Questionable brand value estimate reliability underlies lack of financial statement recognition for brands. Findings suggest estimates are relevant... View Details
Keywords: Brands and Branding; Valuation
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    Christina R. Wing

    Christina Wing is a Senior Lecturer in the Technology and Operations Management Unit at the Harvard Business School. Her research focuses primarily on topics surrounding families in business, and the course she created, titled Demystifying the Family... View Details

    • 22 Apr 2020
    • Research Event

    How Investors Are Sizing Up Climate Change’s Risks—and Opportunities

    Until a few years ago, climate change’s potential impact seemed abstract for many investors. Now, as sea levels rise, hurricanes intensify, and droughts threaten food supplies, many investors are confronting its financial realities. But it’s not a simple calculation.... View Details
    Keywords: by Danielle Kost; Financial Services

      Hakeem I. Belo-Osagie

      Hakeem Belo-Osagie is an accomplished Nigerian professional and entrepreneur. He earned a degree in Political Philosophy and Economics from Oxford University as well as a law degree from Cambridge University and an MBA from Harvard Business School.

      He is the... View Details

      • December 1984 (Revised July 2005)
      • Case

      Burnet vs. Logan

      By: Henry B. Reiling
      The taxpayer sold mining company stocks and was to be paid royalty as ore was extracted from the corporation's mine. Because the factual issues of whether ore would be extracted and, if so, how much and when were so indeterminate, the court held that the contract right... View Details
      Keywords: Taxation; Law Enforcement; Asset Management; Valuation; Policy; Mining Industry
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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
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      • 11 Aug 2009
      • First Look

      First Look: August 11, 2009

      profit from their private information relating to a specific financial reporting element, goodwill impairments, prior to its incorporation by the equity market or recognition by the firm's accounting system. Download the paper:... View Details
      Keywords: Martha Lagace

        George Serafeim

        George Serafeim is the Charles M. Williams Professor of Business Administration at Harvard Business School. He co-leads a Lab, within Harvard's Digital, Data, Design Institute, that focuses on organizational transformation through major shifts, including those... View Details

        Keywords: asset management; asset management; asset management; asset management; asset management; asset management; asset management
        • 02 Sep 2014
        • First Look

        First Look: September 2

        contributions to product design, but the same cannot be said for services. Undoubtedly many examples of outstanding service design exist, and we will mention some later in this work. But recognition of service design as a discipline, as a... View Details
        Keywords: Sean Silverthorne
        • 29 Mar 2011
        • First Look

        First Look: March 29

        http://www.francescagino.com/uploads/4/7/4/7/4747506/gino_shea_deception_chapter_2012.pdf Stock Price Fragility Authors:Robin Greenwood and David Thesmar Publication:Journal of Financial Economics (forthcoming) Abstract We investigate the relationship between ownership... View Details
        Keywords: Sean Silverthorne
        • Article

        Tread Lightly Through These Accounting Minefields

        By: H. David Sherman and S. David Young
        In the current economic climate, there is tremendous pressure—and personal incentive for managers—to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC,... View Details
        Keywords: Derivatives; Benchmarking Performance; Accounting; Revenue Recognition; Assets
        Related
        • Web

        Giving - Alumni

        you are counted as a donor every year and help HBS to plan more effectively. Planned Giving By using different assets and planned giving strategies, you can support HBS and fulfill your financial goals. Learn More FAQ What is the School’s... View Details
        • 15 Nov 2016
        • First Look

        November 15, 2016

        deployment, and management of multiple brands as a coordinated portfolio of meaning-based assets that address the needs of diverse customers in a marketplace and maximize return while minimizing risk. It specifies the optimal portfolio of... View Details
        Keywords: Sean Silverthorne
        • 07 Feb 2022
        • Research & Ideas

        Digital Transformation: A New Roadmap for Success

        digital transformation an even more urgent need, companies must also morph iteratively to keep up with the speed of emerging technologies. It’s a process of continuous learning and pivoting to adapt to an evolving competitive landscape. Despite the View Details
        Keywords: by Linda A. Hill, Ann Le Cam, Sunand Menon, and Emily Tedards