Category: Account & Finance

IFRS 16 – Leases अन्तर्राष्ट्रिय वित्तीय प्रतिवेदन मानक (International Financial Reporting Standards – IFRS) [Read More...]

What is a Derivative? Definition: A derivative is a financial contract that derives its value from an underlying asset, such as stocks, bonds, commodities, or currencies. Parties Involved: Buyer [Read More...]

Time Value of Money Definition: Money today is worth more than the same amount in the future due to inflation and the opportunity cost of not having the money now. Example: ₹1,000 today invested at [Read More...]

SAP and BPC (Business Planning and Consolidation) are two related tools, but they serve distinct purposes within enterprise management and financial planning. Here's a detailed comparison: SAP SAP is [Read More...]

NFRS Compliance in Nepal: An Overview What is NFRS? Nepal Financial Reporting Standards (NFRS) is a set of accounting standards based on International Financial Reporting Standards (IFRS). It ensures [Read More...]

What is Effective Tax Rate (ETR)? The Effective Tax Rate (ETR) measures the percentage of a company's pre-tax income that it pays in taxes. Unlike the statutory tax rate, which is the legal tax rate [Read More...]

What is COGS (Cost of Goods Sold)? COGS represents the direct costs associated with producing goods or delivering services sold by a business. It includes the expenses for materials, labor, and other [Read More...]

In accounting, PPE (Property, Plant, and Equipment) refers to tangible, long-term assets that are used by a company in its operations to generate revenue. These assets are not intended for resale but [Read More...]

The Right-of-Use Asset (ROU Asset) refers to an asset that a lessee is entitled to use for a specific period under a lease agreement. It is a concept introduced by accounting standards such as IFRS [Read More...]

Finance KPIs Price to Earnings Ratio (P/E Ratio) Formula: Market Price per Share / Earnings per Share (EPS) Description: Indicates how much investors are willing to pay per dollar of earnings, often [Read More...]