Case | HBS Case Collection | January 2010

The Future of Financial Reporting

by Karthik Ramanna


Multimedia/video case on the SEC's work on improvements to financial reporting. Students review topical audio and video from various sources including SEC footage, and interviews with others involved, such as Bob Pozen, (past head of Fidelity and chairman of the SEC's advisory committee on financial reporting). After reviewing the case materials, students would be asked to put themselves in the shoes of Pozen, and make actionable recommendations on the future of fair-values accounting and principles-based accounting.

Keywords: Fair Value Accounting; Financial Reporting; Financial Management; Performance Improvement;


Ramanna, Karthik. "The Future of Financial Reporting." Harvard Business School Multimedia/Video Case 110-701, January 2010.