Accounting Standards Corporate Finance Economics Valuation 
Fpanda Club
SEPTEMBER 2, 2021
The emerging FP&A practice steps out of the shadow of other finance functions becoming a standalone entity which involves its own mission, goals, organization, processes, tools and skills. This feature is an important advantage of a forecast over a budget which, on the contrary, is static and is rarely changed once approved.
Musings on Markets
JANUARY 9, 2021
To illustrate, consider a practice in valuation, where analysts are trained to add a small cap premium to discount rates for smaller companies, on the intuition that they are riskier than larger companies. It is very likely that these rules of thumb were developed from data and observation, but at a different point in time.
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