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Goodwill is the excess of the price paid for a company over the acquirer’s share of the net fair value of the acquiree’s identifiable assets (i.e., the amount by which the cost of...
The lead arrangers may go directly into a single-stage general syndication, rather than a two-stage syndication with sub-underwriting. General syndication is the “retail” phase in...
Constructive fraudulent transfer occurs when a party transfers property in exchange for less than its reasonably equivalent value, such that the value of the party is decreased upo...
What is foreclosure? When does foreclosure occur?
The legal proceedings initiated by a creditor to recover the balance of a defaulted obligation in which the creditor holds a security interest or ownership by forcing the disposal...
What is firm-commitment underwriting?
In firm-commitment underwriting, one or more arrangers commit to provide to a borrower the total amount of a multilateral financing and then organize and syndicate the financing, r...
Financing activities are those activities of a firm that change the equity capital and borrowing structure of the firm and result in changes in the size and composition of the cont...
What is financial statement analysis?
Financial statement analysis is the process of examining a company’s financial statements – balance sheet, income statement, cash flow statement and statement of changes in equity...
What is financial ratio analysis?
Financial ratio analysis is the process of calculating financial ratios by comparing financial data in a firm’s financial statements and analyzing them to the firm’s current financ...
What is expected credit loss (ECL) under IFRS 9?
The IASB introduced its expected credit loss (ECL) model for measuring impairment of financial instruments with the publication of IFRS 9 in July 2014. It effective date is 1 Janua...
Narrowly defined, equipment is any movable asset (tangible movable asset) that is repeatedly or continuously used in economic activity in the production of goods and services. In...
