Windows88 Market Journal

Vintage financial editorial collage illustrating impairment loss through a cracked industrial gear, magnifying glass, declining asset values, and accounting documents.

Impairment Loss: Calculation, Journal Entries and Reversals Under IAS 36

Windows88 Editorial TeamNovember 4, 2026November 4, 2026028 mins

Understand how asset impairment works under IAS 36, from recoverable-amount calculations and journal entries to goodwill, CGUs and reversal limits, with a real Nestlé 2025 example.

Vintage financial editorial collage illustrating other comprehensive income through layered financial statements, accounting documents, and reporting adjustments.

Other Comprehensive Income: Items, Statement and a Real 2025 Example

Windows88 Editorial TeamNovember 4, 2026November 4, 2026028 mins

Explore how other comprehensive income works under IFRS, including reclassification rules, accumulated OCI, and Nestlé’s 2025 financial statement example.

Financial editorial collage illustrating financial risk management, including market risk, credit risk, and liquidity risk through charts, a protective shield, and financial documents.

Financial Risk Management: Market, Credit and Liquidity Exposures

Windows88 Editorial TeamNovember 3, 2026November 3, 2026028 mins

Learn how companies manage market, credit and liquidity risks using exposure limits, cash-flow stress tests, customer controls and real disclosures.

Financial editorial collage illustrating independent director oversight, featuring a corporate board meeting, governance checklist, magnifying glass, and impartial decision-making.

Independent Director Meaning: Independence vs Non-Executive Status

Windows88 Editorial TeamNovember 3, 2026November 3, 2026029 mins

Discover the meaning of an independent director, key independence tests, and why non-executive status alone does not ensure unbiased board oversight.

Financial editorial collage illustrating audit committee oversight, featuring a boardroom, audit checklist, magnifying glass, and corporate governance symbols.

Audit Committee: Financial Reporting and Internal Control Oversight

Windows88 Editorial TeamNovember 3, 2026November 3, 2026029 mins

Explore how audit committees oversee financial reporting, challenge management estimates, monitor internal controls, and respond to audit findings.

Financial editorial collage illustrating business financing options for growth, featuring a factory, bank, credit card, financial documents, and rising capital.

Business Financing for Growth: How to Choose the Right Funding Route

Windows88 Editorial TeamNovember 3, 2026November 3, 2026028 mins

Explore seven business financing options for growing companies, including loans, credit lines and equity, with research-backed insights and cash-flow examples.

Financial editorial collage comparing trade-off and pecking order theories of capital structure, featuring balance scales, corporate buildings, debt and equity financing.

Trade-Off Theory vs Pecking Order Theory of Capital Structure

Windows88 Editorial TeamNovember 3, 2026November 3, 2026029 mins

Learn how trade-off and pecking order theories explain corporate debt and equity decisions, with calculations, comparison tables, and original research evidence.

Editorial financial collage illustrating the ROIC formula, capital allocation, and return on invested capital with balance scales, industrial assets, and coins.

ROIC Formula: How Return on Invested Capital Guides Better Capital Allocation

Windows88 Editorial TeamNovember 3, 2026November 3, 2026027 mins

Learn the ROIC formula with a reproducible PepsiCo 2025 example, NOPAT calculations, capital allocation decisions, and practical accounting adjustments.