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Operating Lease Accounting

Wall Street Mojo

One of the recent developments with respect to this operating lease accounting treatment was observed in 2016 with the evolution of the ASC Topic 842, Leases introduced by the Federal Accounting Standards Board. In contrast, the lessor records the property as an asset and depreciates it over its useful life.

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Statement of Cash Flow

Wall Street Mojo

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What is Value at Risk (VaR)? Definition and Basics

Peak Frameworks

Example: During the 2008 Financial Crisis, many financial models based on parametric VaR underpredicted potential losses, causing significant challenges. Example: In assessing the impact of Brexit in 2016 , many firms employed Monte Carlo simulations to understand the myriad of potential outcomes and their effects on portfolios.

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What is a Retainer Fee? (Definition, Examples in Finance)

Peak Frameworks

For instance, consider Tesla's acquisition of SolarCity in 2016. For an investment banker, this could range from due diligence, and financial modeling, to deal negotiations. Deliverables: Clearly outline the outcomes expected, whether it's a detailed financial analysis, a list of potential investors, or a finalized deal.

Finance 52
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Keeping Up with Delaware Appraisal Jurisprudence Since Aruba: Deal Price Reigns Supreme, But Will Recent Decision Lead to More Arbitrage?

Cooley M&A

Key Takeaway : As courts increasingly rely on deal price as the most reliable indicator of fair value in an appraisal proceeding, buyers should carefully document and quantify any expected synergies reflected in their financial models used to support the deal price. 1] In Halpin v. Riverstone Nat’l, Inc.