Accounting

What is Deferred Revenue?

Jun 15, 2019
466 Views
Deferred revenue (also known as deferred income or unearned revenue) is an important accounting concept. It is important because IFRS …
M&A

Quality of earnings adjustments

Jun 15, 2019
961 Views
Investors frequently value businesses based on a multiple of adjusted EBITDA (earnings before interest, tax, depreciation and amortisation) for the …
Seasonality of revenue
Analysis

Seasonality analysis

Jun 09, 2019
477 Views
Seasonality analysis can be a useful tool to understand the seasonal trends in various P&L account captions (i.e. revenue, gross …
What is Customer Churn
Analysis

What is Customer Churn?

Jun 09, 2019
1482 Views
Customer churn is an important metric for businesses to analyse, particularly those which rely on recurring revenue (such as SaaS …
Gap Analysis
Analysis

What is Gap Analysis?

Jun 09, 2019
605 Views
Gap analysis is used to analyse the remaining gap a business needs to meet in order to hit its full …
Functions

Excel MATCH function

Jan 09, 2019
309 Views
The ‘MATCH’ function in Excel will return the position of a lookup value within a specified cell range (which can …
Accounting

What is a Prepayment?

Jan 09, 2019
641 Views
A prepayment is a balance sheet caption that represents an expense that has been paid up-front.  It is an asset …