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The IPO Process: How Companies Go Public
An Initial Public Offering (IPO) is when a private company sells shares to the public for the first time. This guide explains why companies go public, the steps in the IPO process, and the finance team's role.
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.
Mergers and Acquisitions: A Beginner's Guide to M&A
Mergers and acquisitions (M&A) are transactions where companies combine or one acquires another. This guide covers the types of M&A deal, the process, how deals are valued, and why they succeed or fail.
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IFRS 13 Fair Value Measurement: A Practical Guide
IFRS 13 establishes a single framework for fair value measurement across all IFRS standards. This guide explains the definition of fair value, the fair value hierarchy, and how fair value is determined in practice.
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 5 sets out the classification and measurement of assets held for sale and the presentation of discontinued operations. This guide explains the criteria, measurement rules and presentation requirements.
IAS 10 Events After the Reporting Period: A Practical Guide
IAS 10 sets out how to treat events that occur between the balance sheet date and the date financial statements are authorised. This guide covers adjusting vs non-adjusting events with examples.
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IAS 2 Inventories: Measurement, Cost Formulas and Common Issues
IAS 2 governs how inventories are measured in financial statements. This guide covers the cost of inventories, permitted cost formulas, net realisable value, and write-down requirements.
IAS 38 Intangible Assets: What Finance Professionals Need to Know
IAS 38 sets out when intangible assets can be recognised on the balance sheet and how to measure them. This guide covers the recognition criteria, the research vs development distinction, and amortisation.
IAS 16 Property, Plant and Equipment: A Practical Guide
IAS 16 governs the recognition, measurement and depreciation of property, plant and equipment. This guide covers the key requirements, the cost vs revaluation model, and componentisation.
Absorption Costing vs Marginal Costing: Key Differences Explained
Absorption costing includes all production costs in product cost; marginal costing includes only variable costs. This guide explains the difference, how each works, and which is used for what purpose.
Breakeven Analysis: How to Calculate Break-Even Point and Use CVP Analysis
Breakeven analysis identifies the point at which revenue equals total costs. This guide explains how to calculate the break-even point, contribution margin, and use CVP analysis for business decisions.
Balanced Scorecard: What It Is and How Finance Teams Use It
The balanced scorecard measures performance across four perspectives: financial, customer, internal process, and learning and growth. This guide explains how it works and how finance teams apply it.
Standard Costing and Variance Analysis: A Complete Guide
Standard costing assigns predetermined costs to products, then compares actual costs to generate variances. This guide covers how standard costs are set, the main variance types, and how to interpret them.