Finance is a modern and fascinating discipline dealing with money, markets and valuation, that is relevant to all aspects of business and personal and professional planning. Professionals in finance are involved with a myriad of issues in investments, planning and risk. The subject is often confused with accounting. However, while both deal with money and value, accounting is concerned with systems of control, and recording and reporting the results of historical transactions. By contrast finance is concerned with the relationship between investor expectations about the future and current market values. By focusing on markets the subject can also be confused with economics. However economics deals with broad issues of resource allocation, whereas finance focuses more narrowly on how markets value risk and the implications for investment, financial planning, shareholder wealth and corporate governance.