Study Material

In India, the corporate governance comprises several entities like boards of directors, independent directors, audit committees, regulators, etc. Because of this…

Financial instruments are valuable tools in the financial realm. They are tradeable assets — in the world of finance. Stocks, bonds,…

A hybrid financial instrument is a derivative financial instrument. It is either a debt which has been converted into an equity…

Ethical accounting practices help provide transparency, accuracy, and fairness in financial statements. Accounting ethics is a complex issue involving diverse views on…

Generally, the concept of fair value measurement concerns improving financial reporting because it measures asset and liability values based on…