Publications
Publications
- November 2000 (Revised April 2002)
- HBS Case Collection
Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)
By: David F. Hawkins
Abstract
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.
Keywords
Financial Statements; Accounting Audits; Business Earnings; Budgets and Budgeting; Financial Reporting; Revenue; Accounting Industry
Citation
Hawkins, David F. "Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)." Harvard Business School Case 101-040, November 2000. (Revised April 2002.)