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Revenue-based financing is a type of non-dilutive capital provided to growing businesses in return for a fixed percentage of ongoing gross revenues. Learn about its history, advantages, comparison with other financing options, and examples of RBF providers and platforms.
A royalty payment is a fee paid to the owner of an asset for the right to use it. Learn about different types of royalties, such as those for natural resources, patents, and copyrights, and how they are calculated and enforced.
Learn the principles and criteria of revenue recognition in accrual accounting, and the exceptions and methods for different types of transactions. Find out when revenues are realized, realizable, earned, and measured, and how they are recorded in the books.
Valuation of patent rights is one of the main activities related to intellectual property management within an organization or company. Indeed, knowing the economic value and importance of the intellectual property rights assists in the strategic decisions to be taken on the company's assets, but also facilitates the commercialization and transactions concerning intellectual property rights.
IFRS 15 is an international accounting standard that provides guidance on how to account for revenue from contracts with customers. It has five steps: identify the contract, identify the performance obligations, determine the transaction price, allocate the price, and recognize revenue.
Direct costs are those costs that are directly attributable to a cost object, such as a project, product, or function. Learn how direct costs are defined, measured, and distinguished from indirect and joint costs in different industries and contexts.
Learn about the process of estimating the financial value of a brand, and the different types of methods used, such as cost, market, and income approaches. Find out the common purposes and uses of brand valuation, and the criticism and future developments of the field.
A royalty fund (also known as royalty funding) is a category of private equity fund that specializes in purchasing consistent revenue streams deriving from the payment of royalties. One growing subset of this category is the healthcare royalty fund, in which a private equity fund manager purchases a royalty stream paid by a pharmaceutical ...