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 Is A Term Life Insurance Policy

A Term Life Insurance Policy also known simply as a 'Term Policy' is a pure insurance policy with no investment component. The entire premium collected...

What Is A Cash Flow Statement?

A Cash Flow Statement is one of the most important documents that an investor must look into before investing in a company. A cash flow...

What is Social Capital?

In this post we discuss the concept of Social Capital. The term social capital is a combination of the two terms "social and "capital". Further,...

What Is Contract Manufacturing?

Companies, with a business model which involves selling a product under their own brand name, have two options - either to manufacture the product...

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...

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...

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)....

Factoring – Concept and Types

Factoring is an arrangement under which a business house outsources the collection of its book debts to an external entity (a factor) against the...

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...