語言

Online

公司

AICPA

時間

N/A

地點

中環

課程費用

1248

CPD 時數

8

聯絡方法

Online

Finance & Treasury Management first focuses on the process of financial reporting, and the interpretation and analysis of financial statements. This CPE course then defines the different types of entities and considers the identities of the entity's key stakeholders. It then looks at both financial and non­financial objectives. It also explores the development and implementation of Integrated Reporting methods that go beyond the scope of financial statements.

In addition, Finance & Treasury Management identifies the three key decisions in financial strategy and looks at the links between them. It considers the impact on ratios and performance measurement of a change in financing, investment, and dividend policies. It also addresses the main international accounting standards associated with financial instruments.

Topics Discussed:

  • Ratios relevant for the assessment of an entity's profitability, financial performance, financial  position and financial adaptability
  • Ratios for profitability, performance, efficiency, activity, liquidity and gearing
  • How to evaluate the financial performance, financial position and financial adaptability of an entity based on the information contained in the financial statements provided
  • Action that could be taken to improve an entity's financial performance and financial position
  • The limitations of ratio analysis based on financial statements that can be caused by internal and external factors
  • The overall strategic financial and nonfinancial objectives of different types of entities
  • Financial objectives of for-profit entities
  • The use of sustainability and integrated reporting to inform stakeholders of relevant information concerning the interaction of a business with society and the natural environment
  • The interrelationship between investment, financing and dividend decisions for an incorporated entity
  • The development of financial strategy for an entity taking into account taxation and other external influences
  • The impact of changes in capital structure for an incorporated entity on shareholders and other stakeholders
  • Alternatives to cash dividends and their impact on shareholder wealth and entity performance measures
  • The impact of the adoption of hedge accounting disclosure of financial risk on financial statements and stakeholder assessment
     

Language : English                                                        

CPA Credit Hour : 8 hours                                                   

Member Fee: $ 1562  | Non Member Fee: $ 1954 | CGMA Holder: $ 1248                                

More info: https://bit.ly/2ImmgiN                                                                                       

* All prices are subject to change without prior notice due to currency fluctuation