Аннотация
CIMA offers a business qualification with a finance focus, aiming to produce members with accounting prowess who are skilled in strategic decision-making. 98% of its members work in business, the highest proportion of any worldwide accountancy body. Paper F3 is the strategic level paper in the Financial pillar.Material from papers F1 and F2 is relevant as well as information systems from E1 and investment appraisal from P1.The syllabus is concerned with: * The identification of suitable financial objectives, and how these might be attained by use of appropriate financial strategies * The management of finance to ensure that adequate short and long-term funds are available to meet the requirements of these financial strategies * The evaluation of acquisition targets i.e. will the acquisition help in the achievement of a company's financial objectives? * The evaluation and control of investment decisionsThis comprehensive Study Text contains all you need to know for F3, featuring step-by-step guides to financial management techniques such as calculating the cost of capital and business valuations, which many students find tricky. Exam formulae are clearly identified and explained with plenty of examples and questions for essential practice. Key terms are highlighted throughout to help you to learn new terminology such as beta factor and synergy.
Отзывы