Available-for-sale securities represent a specific category of investments that are neither classified as held-to-maturity nor trading securities. These are typically debt or equity instruments purchased with the intent of selling before they reach maturity, or in the case of equity, without a defined time horizon for sale. Unlike trading securities, which are bought for short-term […]

Determining ownership and responsibility at a defined location enhances the fob shipping point efficiency and reliability of global trade transactions. The main difference lies in the point at which ownership and responsibility for goods transfer from the seller to the buyer. In FOB Shipping Point, it happens when the goods are shipped, with the buyer […]

In the event that revenue was Rs. 100,000 in 2019 and Rs. 150,000 in 2020, the absolute change is Rs. 50,000; that is, Rs. 150,000 – Rs. 100,000. There are three main methods used for making comparisons in horizontal analysis – direct comparison, variance analysis, and percentage method. You can do horizontal analysis using only […]

Besides his extensive derivative trading expertise, Adam is an expert in economics and behavioral finance. Adam received his master’s in economics from The New School for Social Research and his Ph.D. from the University of Wisconsin-Madison in sociology. He is a CFA charterholder as well as holding FINRA Series 7, 55 & 63 licenses. He […]