[Accounting question] In growth equity investments, should the balance sheet not be revised as well?

Hey guys, I have a quick question that's a little basic but still confuses me.

In an LBO, the balance sheet is adjusted to reflect new capital structure due to refinancing of oldco debt and new shareholder equity. Shouldn't a growth equity investment also involve some changes to the balance sheet due to new equity being issued for cash?

Sorry for the noob question, any help would be appreciated.

3 Comments
 

Hey Straightnochaser, I'm not too sure about the answer but I think CompBanker most likely would be able to help answer this one,

Just an Undergrad trying to get a job. Something you disagree or dislike about my posts? Let me know by PM'ing me or commenting constructive criticism.
 

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