Interest expense arises out of a company that finances through debt or capital leases. Interest is found in the income statement, but can also| Corporate Finance Institute
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IFRS Standards consist of a set of accounting rules that determine how transactions and other accounting events are required to be reported in financial statements.| Corporate Finance Institute
Cost of Goods Sold (COGS) measures the direct cost incurred in the production of any goods or services. It includes material cost, direct| Corporate Finance Institute
Enterprise Value, or Firm Value, is the entire value of a firm equal to its equity value, plus net debt, plus any minority interest| Corporate Finance Institute
Cash Flow (CF) is the increase or decrease in the amount of money a business, institution, or individual has. It is used to describe the amount of cash (currency).| Corporate Finance Institute
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EV/EBITDA is used in valuation to compare the value of similar businesses by evaluating their Enterprise Value (EV) to EBITDA multiple relative to an average.| Corporate Finance Institute
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