Brett Bartholomew
Brett has a passion for technical accounting and hopes to be involved in the cutting technologies that are disrupting the accounting industry. Outside of accounting, Brett loves playing ultimate frisbee, golf, and basketball. Lehi, Utah, is Brett’s hometown, but he has traveled throughout the U.S., Thailand, Europe, and Central America.
Venture Debt
Venture debt is a viable alternative to equity funding and traditional debt funding for smaller companies. This article provides an overview of what venture debt is, who provides it, why it may be preferable to equity, and the key terms and covenants associated with it.
Asset vs. Stock Acquisitions
Learn to understand the tax and economic differences between transaction structures for your next M&A negotiation.
Private Equity
Private equity can be confusing, but it doesn’t have to be. Learn the basics of the private equity industry in this article.
Reverse Mergers
Reverse mergers are a way to go public without going through an IPO. If you’re unfamiliar with reverse merger, SPACs, or seasoning requirements, this is the article for you.
Foreign Listings on U.S. Exchanges
Lots of companies, including foreign companies, list on U.S. stock exchanges. Check out this article to find out why.
Startup Debt Covenants
Negotiating debt covenants is often part of getting a bank loan. This article describes different types of debt covenants and their impacts on your business.
Accounting for Stock Compensation
This article moves beyond the basics of stock compensation (including stock options) and touches on the accounting complexities associated with stock compensation awards.
SEC Filings Overview
Public companies are required to file registration statements, annual reports, and other forms with the SEC. Learn more about the common types of SEC filings in this article.
The Black-Scholes Model
What is the Black-Scholes Model (BSM), how is it developed, and how does it compare to lattice models? The answers can be found in this article.
Up-Cs and Other Supercharged IPOs
In a supercharged IPO, certain companies can take advantage of otherwise dormant tax benefits during their IPO. Learn more about Up-Cs and other supercharged IPOs in this article.
Private Placements: Reg D Offerings
Fewer regulations and more flexibility—a private placement may be a good source of funding for your company's next big project.
Venture Capital
Find out how Venture capital (VC) firms are structured, how they decide which startups to invest in, and what characteristics you should look for in a VC investor.
Accounting for Convertible Debt
Learn how to account for convertible debt and its complex elements. This article delves into one of the most challenging subjects to understand for finance and accounting professionals today.