Onerous Contracts And Its Treatment Under IND AS 37

Onerous Contract is a contract in which the costs of meeting the obligations under the contract exceeds the economic benefits that are expected to...

What Are The Rules Related To Copyright Expiry in India?

A copyright grants protection to the author/creator of an original work by preventing the copy/republication of such works without his or her consent. According to...

What Are REITs And How Do They Differ From Mutual Funds

Real Estate Investment Vehicles or REITs are investment entities that pool funds from a number of investors and invest the proceeds to acquire commercial...

How To Make Money By Trading In Futures Contracts?

In an earlier post I had covered in some detail the concept of futures. In this post I will discuss how you can make...

Forward Contracts – Concept And Example

Forwards are the simplest form of a derivative contract. We can define a forward contract as an agreement between two parties to exchange...

What Is Open Interest and How To Use It To Find...

Open Interest is the term which defines the number of outstanding contracts in the Futures & Options (F&O) segment as at the end of...

What Is ISIN

ISIN stands for International Securities Identification Number and is a 12 digit alpha-numeric code used to uniquely identify a tradable security (Shares, bonds, warrants etc)....

What Are Unit Linked Insurance Plans [ULIPs]

Unit Linked Insurance Plans are Hybrid Insurance Products offered by Life Insurance Companies that attempts to cater to both the 'Protection' as well as...

What Are Futures Contracts?

Future Contracts or futures, are exchange-traded contracts between two parties to buy and sell a standardized quantity of a particular asset (the underlying), on...

Regulatory Agencies In India And Their Functions

The following is a list of regulatory agencies operational in India and their functions:Security Market: Regulator: Securities and Exchange Board of IndiaTo protect the interests of...