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  • All HBS Web  (235)
    • Faculty Publications  (4)

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    • All HBS Web  (235)
      • Faculty Publications  (4)

      Asset Recognition Remove Asset Recognition →

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      Netflix: Valuing a New Business Model
      Accounting Turbulence at Boeing
      → Search All HBS Web
      • December 2017 (Revised May 2018)
      • Case

      Amazon Buys Whole Foods

      By: José B. Alvarez, David Lane and Joni Coughlin
      The June 2017 news that e-commerce giant Amazon was paying $13.7 billion for organic supermarket chain Whole Foods precipitated a broad sell-off in the shares of grocery retailers and suppliers. Behind the precipitous declines lay recognition that Amazon’s bold move...  View Details
      Keywords: Amazon; Whole Foods; Grocery; Grocery Delivery; Mergers & Acquisitions; E-commerce; Business Models; Agribusiness; Food Value Chain; Agribusiness; Mergers And Acquisitions; Operations; Competitive Strategy; Agriculture And Agribusiness Industry; Retail Industry; Web Services Industry; Food And Beverage Industry; United States
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      Alvarez, José B., David Lane, and Joni Coughlin. "Amazon Buys Whole Foods." Harvard Business School Case 518-056, December 2017. (Revised May 2018.)
      • 2011
      • Article

      'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum

      By: Joanne Horton, Richard H. Macve and George Serafeim
      Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect...  View Details
      Keywords: Fair Value Accounting; Measurement And Metrics; Profit; Revenue; Conflict And Resolution; assets; Performance Evaluation; Projects; Contracts
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      Horton, Joanne, Richard H. Macve, and George Serafeim. "'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum." Accounting and Business Research 41, no. 5 (2011): 491–514.
      • 2007
      • Book

      An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe

      By: Joanne G Horton, Richard H. Macve and George Serafeim
      "Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry...  View Details
      Keywords: Transition; Financial Instruments; Framework; Market Entry And Exit; Insurance; Revenue recognition; Fair Value Accounting; Standards; United Kingdom
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      Horton, Joanne G., Richard H. Macve, and George Serafeim. An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe. London, UK: Institute of Chartered Accountants in England and Wales, Centre for Business Performance, 2007.
      • August 2000 (Revised January 2001)
      • Background Note

      Asset Reporting

      By: Paul M. Healy and Preeti Choudhary
      Using historical cost and conservatism to identify and value assets, this case explains the criteria for asset reporting in straightforward situations and then examines scenarios where implementing the criteria for recognition and valuation of assets is conceptually...  View Details
      Keywords: Accounting; assets; Problems And Challenges; Accounting Industry
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      Healy, Paul M., and Preeti Choudhary. "Asset Reporting." Harvard Business School Background Note 101-014, August 2000. (Revised January 2001.)
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      Netflix: Valuing a New Business Model
      Accounting Turbulence at Boeing
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