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Audit Sampling: How Auditors Select and Test Samples
Audit sampling allows auditors to test a portion of a population and draw conclusions about the whole. This guide covers statistical and non-statistical sampling, how sample sizes are determined, common sampling methods, and how auditors evaluate results and project errors.
Venture Capital: What It Is, How It Works and What VCs Look For
Venture capital (VC) is a form of private equity financing that investors provide to startups and early-stage companies with high growth potential. This guide covers how VC works, what investors look for, how funding rounds are structured, and what founders need to know about equity and dilution.
Term Sheets: What They Are, Key Clauses and What to Watch Out For
A term sheet is a non-binding document that outlines the key terms and conditions of an investment. This guide explains the key clauses in a term sheet, what founders and investors negotiate, and what the most important provisions mean in practice.
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IAS 28 Investments in Associates and Joint Ventures: A Practical Guide
IAS 28 requires the equity method for investments in associates and joint ventures. This guide covers significant influence, how equity accounting works, the treatment of losses, and impairment.
Capital Budgeting: NPV, IRR and Payback Period Explained
Capital budgeting helps businesses evaluate long-term investments. This guide explains NPV, IRR, and payback period — how each method works, when to use them, and their limitations.
Bond Valuation: How to Price Fixed Income Securities
Bond valuation determines the fair price of a debt security by discounting future cash flows. This guide covers bond pricing mechanics, the price-yield relationship, duration, convexity, and credit spreads.
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IFRS 10 Consolidated Financial Statements: A Practical Guide
IFRS 10 establishes a single control model for consolidation, replacing IAS 27 and SIC-12. This guide covers the three elements of control, consolidation procedures, and key judgement areas including structured entities.
IFRS 18 Presentation and Disclosure in Financial Statements: What Finance Teams Need to Know
IFRS 18 replaces IAS 1 for periods beginning on or after 1 January 2027. This guide covers the new income statement structure, management-defined performance measures, and how to prepare for the transition.
UK Corporation Tax: A Practical Guide for Accountants
Corporation tax is charged on UK company profits. This guide covers rates, computing taxable profits, capital allowances, loss relief, R&D reliefs, and the main compliance obligations.
IAS 21 The Effects of Changes in Foreign Exchange Rates: A Practical Guide
IAS 21 sets out how to account for foreign currency transactions and translate the financial statements of foreign operations. This guide covers functional currency, transaction translation, and the treatment of foreign subsidiaries.
Foreign Exchange Management: A Guide for Finance Professionals
FX management covers identifying, measuring and hedging currency risk. This guide covers transaction, translation and economic exposure, the main hedging instruments, and how treasury teams set FX policy.
Inheritance Tax: A Practical Guide for Accountants
Inheritance tax is charged on estates above the nil-rate band. This guide covers rates, thresholds, key reliefs including Business Property Relief and Agricultural Property Relief, and practical IHT planning strategies.