Background Note | HBS Case Collection | 2012 (Revised from original version)
by David F. Hawkins
Discusses accounting for long-lived fixed assets, depreciation, and asset impairments.
Keywords: Activity Based Costing and Management; Financial Statements; Capital Budgeting; Capital Markets; Asset Management; Cost Accounting; Management Analysis, Tools, and Techniques; Growth and Development Strategy; Financial Strategy; Debates;
Citation:
Hawkins, David F. "Long-lived Fixed Assets." Harvard Business School Background Note 195-264, April 2012. (Revised from original June 1995 version.)
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Case | HBS Case Collection | 2013 (Revised from original 2012 version)
Société Internationale de Plantations et de Finance (SIPEF)
David Hawkins
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;
Teaching Note | HBS Case Collection | 2013 (Revised from original 2012 version)
Longtop Financial Technologies (A) (B) (C) (D)
David F. Hawkins
Keywords: Technology;
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;