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  • January 2013 (Revised March 2016)
  • Case

The Private Company Council

By: Karthik Ramanna and Luis M. Viceira
Financial Accounting Foundation chairman Jack Brennan is under pressure from private-company interests to set up a new body—the Private Company Council—to determine separate GAAP for private companies. PCC advocates—including the US Chamber of Commerce—argue that... View Details
Keywords: FASB; Lobbying; Political Economy; Accounting; Government and Politics; Leadership; Financial Markets; Accounting Industry; Accounting Industry; Accounting Industry
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  • August 2011
  • Teaching Note

Subprime Crisis and Fair-Value Accounting (TN)

By: Paul Healy, Krishna G. Palepu and George Serafeim
Teaching Note for 109-031. View Details
Keywords: Fair Value Accounting; Mortgages; Standards; Financial Crisis
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  • October 2008 (Revised August 2009)
  • Case

Subprime Crisis and Fair-Value Accounting

By: Paul M. Healy, Krishna G. Palepu and George Serafeim
This case examines the challenges in implementing fair value accounting for mortgage instruments, the role of accounting in the sub-prime crisis, and proposals for revising accounting standards given the crisis. View Details
Keywords: Fair Value Accounting; Financial Crisis; Debt Securities; Mortgages; Standards
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