Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
Publications
Publications
  • September 2010 (Revised September 2013)
  • Case
  • HBS Case Collection

Accounting for the iPhone at Apple Inc.

By: Francois Brochet, Krishna G. Palepu and Lauren Barley
  • Format:Print
  • | Language:English
  • | Pages:19
ShareBar

Abstract

Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants' reactions to the disclosure were mixed. Was Apple "right" in arguing that subscription accounting was inadequate for the iPhone?

Keywords

Corporate Disclosure; Revenue Recognition; Standards; Technology Industry; United States

Citation

Brochet, Francois, Krishna G. Palepu, and Lauren Barley. "Accounting for the iPhone at Apple Inc." Harvard Business School Case 111-003, September 2010. (Revised September 2013.)
  • Educators
  • Purchase

About The Author

Krishna G. Palepu

Accounting and Management
→More Publications

Related Work

    • April 2011
    • Faculty Research

    Accounting for the iPhone at Apple, Inc. (TN)

    By: Francois Brochet and Krishna G. Palepu
    • September 2010 (Revised September 2013)
    • Faculty Research

    Accounting for the iPhone at Apple Inc.

    By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Related Work
  • Accounting for the iPhone at Apple, Inc. (TN) By: Francois Brochet and Krishna G. Palepu
  • Accounting for the iPhone at Apple Inc. By: Francois Brochet, Krishna G. Palepu and Lauren Barley
ǁ
Campus Map
Harvard Business School
Soldiers Field
Boston, MA 02163
→Map & Directions
→More Contact Information
  • Make a Gift
  • Site Map
  • Jobs
  • Harvard University
  • Trademarks
  • Policies
  • Accessibility
  • Digital Accessibility
Copyright © President & Fellows of Harvard College