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 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...

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,...

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)....

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...

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...