Publications
Publications
- March 1996
- HBS Case Collection
Restructuring in the 1990s (A)
Abstract
Presents the accounting issues involved with reporting a restructuring charge, including when an entity should recognize an expense and what types of costs are appropriate to be included. Summarizes the deliberations made by the Emerging Issues Task Force in formulating the appropriate accounting guidance. Also discusses the assessment of when long-lived assets, such as goodwill, should be considered to be impaired and written down or written off as a result.
Keywords
Citation
Rapier, Donella. "Restructuring in the 1990s (A)." Harvard Business School Case 196-135, March 1996.