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FASB and Employee Stock Options, The
Summarizes the accounting principles governing employee stock options, including the recently issued accounting standard SFAS 123, Accounting for...
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  • August 2018 (Revised April 2019)
  • Case

Fair Value Accounting at Berkshire Hathaway Inc. (A)
By: Jonas Heese, Suraj Srinivasan, Francois Brochet and Christine Johnson
In May 2018, Berkshire Hathaway announced an unprecedented loss of more than $1 billion for the first quarter of 2018. Warren Buffett blamed this loss on the new accounting rules for equity securities which he criticized. In the case ‘Fair Value Accounting at Berkshire...  View Details
Keywords: Equity Securities; FASB; Fair Value Accounting; Governing Rules, Regulations, and Reforms; Financial Services Industry
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  • January 2013 (Revised March 2016)
  • Case

The Private Company Council
By: Karthik Ramanna and Luis M. Viceira
Financial Accounting Foundation chairman Jack Brennan is under pressure from private-company interests to set up a new body—the Private Company Council—to determine separate GAAP for private companies. PCC advocates—including the US Chamber of Commerce—argue that...  View Details
Keywords: FASB; Lobbying; Political Economy; Accounting; Government and Politics; Leadership; Financial Markets; Accounting Industry; Financial Services Industry; Public Administration Industry
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  • October 2008
  • Case

The Talbots, Inc., and Subsidiaries: Accounting for Goodwill
By: William J. Bruns Jr.
In 2006, Talbots, Inc., a specialty women's retailer, purchased a competitor, J. Jill. The transaction created a large goodwill account along with accounts for trademarks and other intangible assets. Using prevailing accounting standards (Statement of Financial...  View Details
Keywords: FASB; Intangible Assets; Standards; Financial Statements; Goodwill Accounting; Apparel and Accessories Industry; Retail Industry
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  • October 2008
  • Teaching Note

The Talbots, Inc., and Subsidiaries: Accounting for Goodwill (Brief Case)
By: William J. Bruns Jr.
Teaching Note for [3254]  View Details
Keywords: FASB; Intangible Assets; Goodwill Accounting
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  • 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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Are you looking for?

FASB and Employee Stock Options, The
Summarizes the accounting principles governing employee stock options, including the recently issued accounting standard SFAS 123, Accounting for...
→ Search All HBS Web