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• Case | HBS Case Collection | 2013 (Revised from original 2012 version)

  Société Internationale de Plantations et de Finance (SIPEF)

  David Hawkins

  Management of a company with extensive palm oil tree plantations questions the usefulness to management and investors of IAS41's requirement to value palm oil trees at their fair value.

  Keywords: Financial Accounting; International Financial Reporting Standards; International Accounting Standards; Biological asset accounting; fair value accounting; IAS41; Historical cost; Equity Valuation; Financial ratios; Plant-Based Agribusiness; International Accounting; Valuation; Financial Reporting; Fair Value Accounting; Equity; Agriculture and Agribusiness Industry;

  Citation:

  Hawkins, David. "Société Internationale de Plantations et de Finance (SIPEF)." Harvard Business School Case 113-027, February 2013. (Revised from original July 2012 version.)

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• Case | HBS Case Collection | 2013 (Revised from original 2013 version)

  Goldman Sachs: Stay with Fair Value Accounting? (A)

  David F. Hawkins and Aldo Sesia

  Keywords: Fair Value Accounting; Financial Services Industry;

  Citation:

  Hawkins, David F., and Aldo Sesia. "Goldman Sachs: Stay with Fair Value Accounting? (A)." Harvard Business School Case 113-015, February 2013. (Revised from original January 2013 version.)

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• Supplement | HBS Case Collection | 2013 (Revised from original 2013 version)

  Goldman Sachs: Stay with Fair Value Accounting? (B)

  David F. Hawkins and Aldo Sesia

  Citation:

  Hawkins, David F., and Aldo Sesia. "Goldman Sachs: Stay with Fair Value Accounting? (B)." Harvard Business School Supplement 113-043, February 2013. (Revised from original January 2013 version.)

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