Available for sale securities are securities that are available for sale (literally!) and have a readily available market price. At the end of each financial year, companies need to value the available for sale securities. Any gains/losses due to the change in valuation are not included in the Income Statement but are reflected in the […]

The same thing goes with fixed expenses; dirty price they must be included in fixed costs if they are fixed. The “contribution margin” is the difference between total sales and variable costs. Variable costs can include production expenses, such as materials, supplies and overhead, as well as variable selling and administrative expenses, such as sales […]

Individuals and businesses use forex trading to protect themselves from unfavorable currency movements. For example, a company doing business in another country might use forex trading to insure against potential losses caused by fluctuations in the exchange rate. That’s why we’ve put together this detailed guide to help you start trading foreign currencies the right […]

FJ Energy Ltd is an independent oil and gas exploration and production company. Delivering natural gas and crude oil to overseas energy market Using the onshore expertise of the FJ Energy team, we currently have approximately 200 staff with a track record of delivering resources.