what is Value at Risk ?
Practitioners have advanced and regulators have accepted a financial risk management technique called value at risk (VaR), which examines the
Continue reading what is Translation exposure ?
A firm’s translation exposure is the extent to which its financial reporting is affected by exchange rate movements. As all
Continue reading What is Economic exposure
A firm has economic exposure (also known as forecast risk) to the degree that its market value is influenced by
Continue reading What is Transaction exposure ?
A firm has transaction exposure whenever it has contractual cash flows (receivables and payables) whose values are subject to unanticipated
Continue reading Foreign exchange risk
Foreign exchange risk (also known as FX risk, exchange rate risk or currency risk) is a financial risk that exists
Continue reading What is financial management?
Financial management can be defined as the management of the finances of an organisation in order to achieve the financial
Continue reading CAPITAL STRUCTURE AND FINANCE COSTS (F3)
CAPITAL STRUCTURE AND FINANCE COSTS (F3): LEARNING OBJECTIVES I.THE CAPITAL STRUCTURE OF A LIMITED LIABILITY COMPANY II.ORDINARY SHARE CAPITAL III.RIGHTS
Continue reading IAS 37 – PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (F3)
IAS 37 – PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (F3): LEARNING OBJECTIVES I.DEFINITIONS II.PROVISION RECOGNITION III.THRESHOLD of IAS 37 IV.EXAMPLE
Continue reading IAS 16 PROPERTY, PLANT AND EQUIPMENT (F3)
IAS 16 PROPERTY, PLANT AND EQUIPMENT (F3): LEARNING OBJECTIVES 1.Definition 2.Recognition 3.Initial Measurement 4.Subsequent Expenditure 5.Subsequent Measurement 6.Depreciation ……………………………………. 1.
Continue reading IAS 2 Inventory ( F3)
IAS 2 INVENTORY (F3) LEARNING OBJECTIVE I.INVENTORY IN THE FINANCIAL STATEMENTS II.YEAR-END INVNETORY ADJUSTMENTS III.TYPES OF INVENTORY IV.IAS 2 INVENTORIES
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