Articles
BUSINESS ACQUISITIONS
Taxation (UK) & Reporting (IFRS)
7 October 2026
A guide for UK vendors (tax on gains where non-cash or deferred contingent 'earn-out' consideration is received) and UK acquirers (tax relief for debt financed domestic and overseas acquisitions and IFRS reporting of business combinations). 56 pages
BUSINESS ACQUISITIONS
Evaluation & Financing
7 October 2026
A guide for UK acquirers, discussing: acquisition valuation, pricing, earn-outs, exchange ratios, loan finance agreements, insolvency procedures, financial risk management with derivatives. 40 pages
SECURITY VALUATION
Using the Option Pricing Method
for Complex Capital Structures
7 October 2026
How can differences in contract terms for start-up funding instruments (preference shares) be reflected in their valuations? Using the Option Pricing Method approach to valuing complex capital structures. 17 pages
SECURITY VALUATION
Convertible Bond Pricing
7 October 2026
A guide to convertible bonds: valuation using option pricing models (with examples) and recognition in IFRS financial statements. 16 pages
SECURITY VALUATION
Option Pricing
7 October 2026
A guide to option pricing models (with examples) including the Binomial Tree and Black-Scholes Models, and how they are used for Employee Stock Option recognition under IFRS. 17 pages
BUSINESS VALUATION
DCF Methods
7 October 2026
Seven Discounted Cash Flow (DCF) valuation methods, both conventional Free Cash Flow and other approaches, are discussed (illustrated with examples that show how the same Equity Value is obtained). Cross-border DCF valuation is also covered. 43 pages
BUSINESS VALUATION
Cost of Capital
7 October 2026
The Weighted Average Cost of Capital (WACC), the cost of equity and debt, and how the tax relief on debt interest paid can be valued, are discussed for domestic and cross-border valuations. 30 pages
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