Publications
Publications
- August 2000 (Revised November 2001)
- HBS Case Collection
Liability Reporting
By: Paul M. Healy and Preeti Choudhary
Abstract
By examining key criteria for recognizing a liability, this case explores liability recognition in straightforward situations and then examines the most difficult reporting issues in recording liabilities. These often arise when: 1) uncertainty arises about whether an obligation has been incurred; or 2) measuring the value of the obligation is difficult.
Keywords
Citation
Healy, Paul M., and Preeti Choudhary. "Liability Reporting." Harvard Business School Background Note 101-016, August 2000. (Revised November 2001.)