LBO Def financing fees/ new rule

Hello,

Just read that defered financing fees are no langer on the asset side of the BS, but will be a contra account on the liabilities side. For a LBO modelling test, would you adapt to this new rule?

Is this rule only in the US or also in Europe / IFRS?

Thank you!!

2 Comments
 
Most Helpful

Et dolorum eum deserunt sunt accusamus velit. Iste aut aut et voluptatum sed harum corrupti eum. Repellat at perferendis nesciunt nihil eos. Voluptatem in facere exercitationem cum ut.

Total Avg Compensation

November 2026 Private Equity

  • Principal (9) $653
  • Director/MD (24) $547
  • Vice President (100) $364
  • 3rd+ Year Associate (106) $280
  • 2nd Year Associate (236) $272
  • 1st Year Associate (414) $231
  • 3rd+ Year Analyst (33) $157
  • 2nd Year Analyst (97) $134
  • 1st Year Analyst (274) $126
  • Intern/Summer Associate (40) $79
  • Intern/Summer Analyst (357) $61

Leaderboard

1
redever's picture
redever
99.2
2
BankonBanking's picture
BankonBanking
99.0
3
kanon's picture
kanon
99.0
4
Secyh62's picture
Secyh62
99.0
5
Betsy Massar's picture
Betsy Massar
98.9
6
GameTheory's picture
GameTheory
98.9
7
CompBanker's picture
CompBanker
98.9
8
dosk17's picture
dosk17
98.9
9
DrApeman's picture
DrApeman
98.9
10
Linda Abraham's picture
Linda Abraham
98.8