Welcome to the Field

What is the impact of IFRS 16 on valuation? This article explains how lease accounting under IFRS 16 and BE GAAP results in different EBITDA, debt and valuation figures, and why standardisation is essential.

Negative working capital need not be a cause for alarm. Find out when it is a sign of operational efficiency, when it indicates liquidity risk, and what impact it has on valuation and transactions.

Find out what ticking fees are, how to calculate them, and why they are important in locked-box transactions for managing value shifts in the event of delays.

Find out what ticking fees are, how to calculate them, and why they are important in locked-box transactions for managing value shifts in the event of delays.

What is locked-box leakage in M&A transactions? Discover the typical risks, the impact on the transaction value, and how buyers can protect themselves contractually and financially through clear SPA provisions and buy-side due diligence.

Find out what makes a locked box or closing accounts more suitable in an M&A transaction. This article offers a clear transaction services perspective on pricing mechanisms, risk allocation, due diligence, working capital, debt position and purchase price adjustments, enabling buyers and sellers to make more informed deal decisions.

An analysis of how a MAC clause can affect enterprise value, equity value, and negotiation dynamics in an M&A transaction.