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...
Jeetendar Peswani
ESG Reporting vs ESG Compliance: The Key Differences
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 Elements of Financial Statements Explained
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...
Top FRM Part 1 Books for Exam Success (2026 Guide)
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...
Introduction to Entrepreneurship: A Student’s Guide
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,...
Risk and Return in Financial Management Explained
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...
Sell-Side vs Buy-Side: Which Is Better for You?
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...
Types of Cash Flow: A Clear Guide for Students
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),...
ESG Jobs and Salaries: Roles You Can Expect in India
Key Highlights ESG and sustainable finance is one of the fastest-growing career fields in India and globally, spanning analysis, data, reporting, and advisory work. Nine core roles dominate hiring: ESG Analyst, Sustainability Consultant, ESG Data Analyst, Climate Risk...
Vijay Mallya Scam: Kingfisher Loan Default Case Study
Few Indian business stories are studied in finance classrooms as often as the collapse of Kingfisher Airlines and the loan default that followed. Popularly labelled the Vijay Mallya scam, the case sits at the crossroads of aggressive corporate expansion, bank lending,...









