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Case
| HBS Case Collection
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2010
The Future of Financial Reporting
by
Karthik Ramanna
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Abstract
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;