Supplement | HBS Case Collection | February 2011 (Revised September 2011)

Accounting for Catastrophes: BP PLC and Union Carbide Corporation (C)

by David F. Hawkins and Namrata Arora

Abstract

An analyst in 2010 is using the Bhopal catastrophe to illustrate proposed new accounting for contingency losses.

Keywords: Accounting; Natural Disasters; Pollution and Pollutants;

Citation:

Hawkins, David F., and Namrata Arora. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (C)." Harvard Business School Supplement 111-075, February 2011. (Revised September 2011.)