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Business financing

Articles, reports and other resources that enable accountants in business to make a real difference to their organisations by providing them with practical information on the latest thinking in Business financing.

Financial instruments

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In this article, we explore some of the rich variety of financial instruments that lie on the risk–return continuum

The cost of equity

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This article continues our coverage of the building blocks of cost of capital, as part of our focus on shareholder value and company valuations. Here the author examines the cost of equity, discussing the theoretical derivations and use of the dividend discount model and the capital asset pricing model. Arbitrage pricing theory is also considered

The challenge of seeking investment

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Leigh Caldwell explains how understanding the workings of behavioural economics can help sway those investment decisions more your company’s way.

Working capital optimisation

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Leigh Caldwell explains how understanding the workings of behavioural economics can help sway those investment decisions more your company’s way.

Option contracts

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Financial options such as stock options and currency options provide investors and corporate managers with a means of controlling the level of financial risk that they encounter and enhancing overall shareholder wealth. This article looks at the types of option available in financial markets, their uses in practice, and how they may be priced by corporate and financial users.

The accounting implications of supply chain finance

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Amy Insull discusses debt factoring, one of the many forms of supply chain finance, and provides practical advice on its implementation.

Supply chain finance

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Supply chain finance mechanisms can benefit both buyers and suppliers. Martin O’Donovan explains a variety of SCF mechanisms, focusing particularly on the benefits of buyer-driven programmes.

IBRs should you expect the Spanish inquisition

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An independent business review (IBR) can be a tough process at a difficult time. In this article Simon Hill explains what it involves, and how to get a good result for the business and the banks.

Derivatives - their use by non specialists

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This guideline sets out some of the key characteristics of derivatives by focusing on the two most frequently used instruments ; swaps and options. It si deliberately non-technical to be of maximum use to accountants who are not, and do not want to be, specilaists in derivatives.

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