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  • Lease Accounting Explained Simply: IFRS vs US GAAP

    Lease Accounting Explained Simply: IFRS vs US GAAP

    Imagine you rent a car for five years. Although you do not legally own the car,…

  • Finance Lease vs Operating Lease

    Finance Lease vs Operating Lease

    Imagine you own a rare Pokémon card collection. Your friend wants to use the cards for…

  • What Every Investor Should Learn from the Mamaearth Channel Stuffing Incident

    What Every Investor Should Learn from the Mamaearth Channel Stuffing Incident

    Introduction In the world of investing, revenue growth often grabs the headlines. A company reports strong…

  • Why a Patent, the Coca-Cola Brand, and Goodwill Are Not the Same Thing

    Why a Patent, the Coca-Cola Brand, and Goodwill Are Not the Same Thing

    While studying CFA Level 1, I thought all intangible assets were basically the same. A patent,…

  • Everyone Talks About Profit. Almost Nobody Talks About OCI

    Everyone Talks About Profit. Almost Nobody Talks About OCI

    Last week, I busted one of my own accounting myths. For the longest time, I believed…

  • Where Did Zomato’s 30.72 Crore Diluted Shares Come From?

    Where Did Zomato’s 30.72 Crore Diluted Shares Come From?

    While studying EPS, I decided to move beyond formulas and calculate it using a real company.…

  • The Day I Realized a ₹1 Crore House Can Actually Cost ₹1.08 Crore

    The Day I Realized a ₹1 Crore House Can Actually Cost ₹1.08 Crore

    As a finance student pursuing the CFA curriculum, I recently came across a concept that completely…

  • Understanding Working Capital Through D-Mart and Jubilant FoodWorks

    While going through the ratio section of D-Mart and Jubilant FoodWorks, I came across something interesting.…

  • One Step at a Time

    Hi, I am Shivanjali Pawar. I started this blog while preparing for CFA Level 1. During…

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