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Financial Accounting Concepts
What is the Capital Adequacy Ratio?
In finance, stability is a key determinant for keeping the public trust and economic activities smooth. One of the critical measures that regulators and banks r
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Corporate Accounting
What is Asset Management?
Asset management is a systematic process of developing, operating, maintaining and selling assets cost-effectively. The process involves the management of diver
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Corporate Accounting
Fintech: disruptive technologies transforming financial services
Fintech, an abbreviation for financial technology, is a term that encompasses the use of technology to deliver innovative and transformative financial services.
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Corporate Accounting
5 Important Types of Technical Analysis
Technical analysis serves as a vital tool in financial markets, providing investors with valuable insights to guide their decision-making process. Among the num
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Cost Accounting
What is Production Volume Variance?
Production volume variance is a measure of the difference between the actual cost of producing a certain number of units of output and the budgeted cost of prod
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Financial Accounting Concepts
What Are Joint Products and By-Products?
In cost accounting, joint products and by-products are two types of products that are produced from the same manufacturing process. Joint Products Joint product
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Financial Accounting Concepts
What is Meant by Goodwill in Accounting?
Goodwill, within the context of accounting, is a somewhat intricate concept. From a conceptual standpoint, goodwill refers to the intangible value attached to a
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Financial Accounting Concepts
What is Abnormal Process Loss?
Process loss in manufacturing and production refers to the decrease of expected output due to wastage, defects, or other inefficiencies in the process at the ti
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Corporate Accounting
Benefits of Issuing Shares as Source of Capital
In the world of business, having access to sufficient capital is crucial for growth and expansion. However, traditional methods of raising capital, such as taki
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Financial Accounting Concepts
What are non-current assets? Meaning and Examples
In simple terms, non-current assets are resources owned by a company that are not expected to be easily converted into cash within the next year. These assets a