Cost of capital is beyond our reach

Article Abstract:

Cost of capital is no doubt significant in principle as a criterion for checking out the value of equity, bonds, corporate plans and acquisition targets, but its most reflected weakness is that it cannot be defined or measured within meaningful bounds. Management should hence end their doomed, misleading and expensive quest for cost of capital computations until new insights become available.

Capital Expenditures Analysis, Methods, Financial analysis, Capital expenditures

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An instrumental standard

Article Abstract:

The International Accounting Standards Board (IASB) believes that users of financial statements would benefit from information about an entity's exposure to risk and how those risks are managed. The IASB has hence issued an Exposure Draft, ED 7, Financial Instruments: Disclosures, containing proposals to improve disclosures about financial instruments in financial statements.

Reporting & Disclosure, International Accounting Standards Board, Financial instruments, Financial statements

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The covenant question

Article Abstract:

An argument is presented that covenants that apparently ensure safer private equity deals are actually unnecessary restrictions whose protectiveness undermines the very safeguards they are supposed to provide.

Investment Offices, Investment Companies, Open-End Investment Funds, Investment Funds & Trusts, Private equity

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