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IAS 37 Provisions and Contingencies: A Practical Guide
IAS 37 Provisions, Contingent Liabilities and Contingent Assets establishes the criteria for recognising provisions, and the disclosure requirements for
FRS 102 vs IFRS: Key Differences for UK Accountants
FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland is the standard that governs the financial reporting of most UK entities
Cost of Equity: What It Is and How to Calculate It (CAPM Explained)
The cost of equity is the return required by shareholders to invest in a company. This guide explains what cost of equity is, how to calculate it using CAPM, and how it feeds into WACC.
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Cost of Debt: How to Calculate It and Why It Matters
The cost of debt is the effective rate a company pays on its borrowings. This guide explains how to calculate cost of debt, why the tax shield matters, and how it feeds into WACC.
EV/EBITDA: What It Is, How to Calculate It and When to Use It
EV/EBITDA is the most widely used valuation multiple in corporate finance. This guide explains what it measures, how to calculate it, and when it is and is not appropriate to use.
Capital Structure Theory: Modigliani-Miller and the Pecking Order
Capital structure theory explains how businesses choose between debt and equity financing. This guide covers the Modigliani-Miller theorems, the trade-off theory, and the pecking order theory.
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IFRS 17 Insurance Contracts: A Guide for Finance Professionals
What IFRS 17 changed about insurance accounting, how the new model works, and what finance professionals in insurance need to know.
CIMA Subjects and Syllabus 2026 — Complete Guide to All Papers
A complete guide to the CIMA syllabus 2026: all subjects across Certificate, Operational, Management, and Strategic levels — including case study exams and what each paper covers.
Comparable Company Analysis (Comps): A Practical Guide for Finance Professionals
Comparable company analysis (comps) is one of the most widely used valuation methods in corporate finance. This guide explains how to select comps, calculate trading multiples, and apply them to value a business.
Precedent Transaction Analysis: How to Value a Company Using M&A Deals
Precedent transaction analysis values a business by looking at multiples paid in comparable M&A deals. This guide explains how to find comparable transactions, calculate acquisition multiples, and apply them.
Due Diligence in Finance: What It Is and How It Works
Due diligence is the investigative process a buyer undertakes before completing an acquisition. This guide covers the main types of due diligence, what finance due diligence covers, and what red flags to look for.
Dividend Policy: Types, Theories and What Finance Professionals Need to Know
Dividend policy determines how much profit a company returns to shareholders versus retaining for growth. This guide covers the main types of dividend policy, the key theories, and the factors that influence dividend decisions.