Blog

Double Exit

Public to Private – Applegreen

The path of a private company deciding to list its shares on a stock exchange (a process known as an IPO – Initial Public Offering) is one that is covered in most corporate finance courses and plenty of examples spring to mind with another high profile IPO happening in the US just last week for […]

Capital Structure – Netflix

The news last week that Netflix is raising another $1bn of debt to fund more original content and possible business acquisitions has again brought into focus Netflix’s funding model and capital structure. In 2019 the company had two separate fundraisings totaling in excess of $ 4bn in debt and as of March they had over […]

Lease Accounting – IFRS 16 & Tesco

The landscape for lease accounting has taken a significant change since 1st January 2019 with IFRS 16 now replacing IAS 17 in accounting for leases.  This new standard has been over 10 years in development since the first discussion paper was released by IASB back in 2009. It represents a fundamental change to accounting for […]