Accounting

What is Deferred Revenue?

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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

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Investors frequently value businesses based on a multiple of adjusted EBITDA (earnings before interest, tax, depreciation and amortisation) for the …
Analysis

Seasonality analysis

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Seasonality analysis can be a useful tool to understand the seasonal trends in various P&L account captions (i.e. revenue, gross …
Analysis

What is Customer Churn?

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

What is Gap Analysis?

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Gap analysis is used to analyse the remaining gap a business needs to meet in order to hit its full …
Functions

Excel MATCH function

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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?

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A prepayment is a balance sheet caption that represents an expense that has been paid up-front.  It is an asset …