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Corporate finance guidelines

Read the ICAEW's Corporate Finance Faculty's guidelines and reports on the key features of corporate finance including the latest developments and market trends in mergers and acquisitions, transaction services and risk management, private equity and buy-outs and the role of finance in economic growth.

Guideline and report topics

Mergers and acquisitions

IP in M&A – legal consideration, Issue 62

This guideline identifies key intellectual property (IP) rights and comments on how such rights should be considered in the context of M&A transaction and contractual protections. It also addresses IP transfer and integration.

Contemporary valuation issues in deals, Issue 66

Valuation is critical within deals and a key part of the decision-making process. This guideline seeks to shed light on emerging valuation issues that practitioners will encounter on deals involving businesses in pre-, during- and post-deal environments.

Financial Modelling, Issue 63

This 2nd edition is a practical guide to financial modelling in a corporate finance transaction context. That rider is important. The guide is aimed at corporate financiers and modellers who need to prepare, use or review financial models for deals; it is not aimed at financial modellers who need to develop their understanding of corporate finance.

Transaction services and risk management

Financial Due Diligence, Issue 51

Best practice within financial due diligence, and its interaction with commercial and operational due diligence.

Occupational pension schemes, Issue 57

This guideline sets out the key issues associated with occupational pension schemes in the UK in the context of corporate transactions such as mergers and acquisitions (M&A), management buy-outs (MBOs) and restructurings. It provides an overview of the UK occupational pensions environment as well as focusing on the areas that are most relevant to corporate transactions in an ongoing situation.

Private equity and buy-outs

Turnarounds, Issue 53

This guideline looks at key features, professionals, structures and approaches.

Secondary Buyouts, Issue 59

This guideline provides an overview of a secondary buyout transaction and market trends.

UK Equity Markets, Issue 52

The UK equity markets fall into one of two categories:Recognised Investment Exchange (or RIE) and Exchange regulated market.The similarities and differences are important to the decision on which market is the most appropriate. This guidance explains.

Growth through asset based finance, Issue 65

Asset based finance (ABF) is increasingly being used as a source of funding by high growth companies – from small businesses, to those owned by private equity, to innovative businesses and subsidiaries of some of the world’s largest companies.