by Jeetendar Peswani | Sep 3, 2026 | Finance
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...
by Jeetendar Peswani | Sep 3, 2026 | Finance
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,...
by Jeetendar Peswani | Sep 3, 2026 | Finance
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...
by Jeetendar Peswani | Sep 3, 2026 | Finance
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...
by Jeetendar Peswani | Sep 2, 2026 | Finance
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,...
by Jeetendar Peswani | Sep 2, 2026 | Finance
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...