Key Highlights Cash flow analysis studies how a business actually generates and uses cash, judging its liquidity, solvency, and the quality of its reported earnings. The three activities, operating, investing, and financing, are only the starting point; the real work...
Key Highlights CFA pay in India varies more by job role than by the charter itself: front-office investment roles pay the most, support and analysis roles start lower. Portfolio managers, investment banking associates and senior fund analysts sit at the top of the CFA...
Key Highlights CFA (CFA Institute) is built for investment analysis, valuation and portfolio management; the US CMA (IMA) is built for management accounting, FP&A and corporate finance. Here "CMA" means the US CMA from the IMA, USA, which is different from the...
Key Highlights ESG reporting is the voluntary and mandatory disclosure of environmental, social and governance performance; ESG compliance is adhering to the laws, regulations and internal policies that govern ESG conduct. Reporting is owned mainly by sustainability,...
Key Highlights The five elements of financial statements are assets, liabilities, equity, income (revenue plus gains), and expenses (expenses plus losses). Assets, liabilities, and equity live on the balance sheet; income and expenses live on the statement of profit...
Key Highlights FRM Part 1 is the first of two exams in GARP's Financial Risk Manager programme and covers four topic areas: Foundations of Risk Management, Quantitative Analysis, Financial Markets and Products, and Valuation and Risk Models. The GARP official...
Key Highlights Entrepreneurship is the process of spotting an opportunity, organising resources, and taking calculated risk to create value; the entrepreneur is the person who drives it. Core entrepreneurial traits include vision, calculated risk-taking, innovation,...
Key Highlights Return is the gain or loss on an investment; risk is the uncertainty that the actual return will differ from what you expected. The risk-return tradeoff is the core rule of finance: higher expected returns come only with higher risk, and there is no...
Ask any finance student in India what they want to do after their degree, and you will hear the same big names: investment banking, private equity, equity research, hedge funds, asset management. What most people do not realise is that all of these careers sit on one...
Key Highlights Cash flow is the actual movement of money into and out of a business, and it is different from profit, which is measured on an accrual basis. The cash flow statement classifies every cash movement into three main types: operating activities (CFO),...
