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Supplemental Financial Information - Annual Report 2017
2017, the School’s results for fiscal years 2013, 2014, 2015, and 2016 are presented in accordance with GAAP within the Statement of Activity and Cash Flows. Expenses Chart showing expenses of each fiscal year Fiscal Year 2013 571 million...
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- 16 Mar 2003
- Research & Ideas
At the Center of Corporate Scandal Where Do We Go From Here?
entrepreneurial enterprises. And yet they are subject to exactly the same rules and conditions as large companies. A second example. There has been a lot of discussion about stock options and expensing them through regulatory action and through passing new additions to...
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by Kim B. Clark
- Web
Podcast - Managing the Future of Work
of much value; it was all about physical capital. And so financial accounting—which is based off of regular GAAP accounting set by the Financial Accounting Standards Board, FASB—does not see human capital as existing. Capital has to be...
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- 10 May 2011
- First Look
First Look: May 10
increases in comparability: firms having low amounts of reconciling items between U.K. GAAP and IFRS, and firms having ex ante high quality information environments. Together, the results are consistent with mandatory IFRS adoption...
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Sean Silverthorne
- Web
Supplemental Financial Information - Annual Report 2016
generally accepted accounting principles (GAAP) in the United States. In addition to results for fiscal 2016, the School’s results for fiscal years 2014 and 2015 are presented in accordance with GAAP within the Statement of Activity and...
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- 27 Sep 2011
- First Look
First Look: September 27
Transition to IFRS David F. Hawkins and Angel R. SolisHarvard Business School Case 112-009 Barrick Gold must change from Canadian GAAP to IFRS. Case covers the transition. Purchase this...
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Sean Silverthorne
- 24 Jan 2012
- First Look
First Look: Jan. 24
also find decreasing forecast errors for voluntary adopters, but this effect is smaller and not robust. Moreover, we show that the magnitude of the forecast errors decrease is associated with the firm-specific differences between local View Details
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Sean Silverthorne
- 24 May 2011
- First Look
First Look: May 24
Hermitage's Russian Quandary (B) Eric Werker, Ray Fisman, and Lauren WeberHarvard Business School Supplement 711-055 This supplement was co-authored with Columbia Business School. Purchase this supplement:http://cb.hbsp.harvard.edu/cb/product/711055-PDF-ENG Bridging...
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Sean Silverthorne