Liability Reporting

Case Solution

Paul M. Healy, Preeti Choudhary
Harvard Business School ()

Examining the key criteria for detecting a liability, this case examines the detection of a liability in simple situations and then examines the more difficult reporting issues in detecting liabilities. These usually occur when: 1) there is uncertainty about whether a commitment has been made; or 2) it is difficult to assess the value of the commitment.

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