The fall of 2011, Netflix is working on a public right the ship after stumbling through higher prices and a strategic shift, and then retreat. The company changed its business model to focus on the streaming video service, and not on DVD-discs in the mail, which resulted in the company's success and praise. One important wrinkle in this changing business models came in the balance of streaming content. The case describes the rules of FAS 63, which Netflix, used to account for streaming content, and implications for the future of the company, which can be attributed to this accounting change. "Hide
by Francois Brochet, Suraj Srinivasan, Michael Norris Source: Harvard Business School 18 pages. Publication Date: August 29, 2012. Prod. #: 113018-PDF-ENG
