Disclosure Dilemma: Financial Reporting of Contingent and Environmental Liabilities Harvard Case Solution & Analysis

The case is considered the current account U.S. and international recommendations concerning the disclosure of contingent liabilities, and environmental, including FAS 5 and IAS 37. He then turns to the role of socially responsible investors and other factors that led to the FASB review of his leadership. Basic parts of the proposed new guidelines and includes perspectives from different groups of components (compilers financial statements and users) on its pros and cons. Case is an example of the existing guidance in the use of Novartis AG. It includes the Novartis financial and other quantitative information on environmental liabilities, and responsibilities of the landfill Bonfol, Switzerland in particular. "Hide
by Alan D. Jagolinzer, Nathan Blair, C. Gregory Rogers Source: Stanford Graduate School of Business 19 pages. Publication Date: December 18, 2008. Prod. #: A200-PDF-ENG

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Disclosure Dilemma: Financial Reporting of Contingent and Environmental Liabilities

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