Crypto Assets and Fair Value Measurement
Discover the impact of the Financial Accounting Standards Board's ASU 2023-08 on crypto asset accounting and disclosure. Learn how this update addresses fair value measurement, transparency, and international reporting consistency, shaping a more accurate depiction of crypto asset economics and financial reporting practices.
The Use of IPO Proceeds
An IPO company is likely to raise a significant amount of capital during the IPO, but even more important than the money a company raises is how the company uses its IPO proceeds.
A well-planned and economically supportable transfer pricing policy can have a large impact on a company’s profitability. Learn about the current issues and potential solutions for transfer pricing in our digital world.
A debt IPO is the first issuance of corporate debt to the public by private companies that seek to raise money in a liquid capital market. This article hopes to provide the institutional details of a debt IPO as a cost-effective alternative to traditional equity IPO for healthy private businesses that consider going public.
Insider Trading: Types, Consequences, & Avoidance
Education on the main forms of insider trading and their consequences can prove to be the best preventative tool for your company.
Foreign Currency Risk
This article is an overview of types of foreign currency risk, the potential points of exposure, and the risk mitigation strategies used to manage this risk.
Convertible Debt Complexities
Understand convertible debt’s most complex elements as we discuss eight particularly challenging points of interest related to convertible debt.
Debt Restructuring for Pre-IPO Companies
Learn how pre-IPO companies can restructure debt to navigate financial distress.
Accounting for Convertible Debt
Learn how to account for convertible debt and its complex elements. This article delves into one of the most challenging subjects to understand for finance and accounting professionals today.
The New Pressures of a Public Company
The day of the IPO is only the beginning for a public company. After the IPO there are a variety of new pressures, requirements, regulations, and relationships that a public company needs to be aware of to be successful.
Delisting and Deregistering - When and Why
Almost half of the small cap companies that go public are no longer public five years later. This article explains what can happen to public companies after the IPO, including the circumstances where companies may be delisted, or choose to deregister with the SEC.