Links🔗: Food for Thought (updated)

Below you find the most interesting investment-related content and thought-provoking articels I stumbled about in the recent past.
Enjoy 🙂 reading , thinking about and getting involved in discussions

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What is Debt?

As announced in my previous post about IFRS 16 Leases, this follow-up post dicusses the question of What is Debt? . First, I describe common Features of Debt and Leasing Liabilities as well as answering Why to treat them as Debt. Then I discuss What Items to include in Debt and How to calculate Net Debt. Finally I give a Summary of the article and an Outlook on a further follow-up post discussing How to incorporate Net Debt within a DCF Valuation.