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CPE Self-Study
Financial Performance Analysis and Measurement
NASBA FIELD OF STUDY
Finance
LEVEL
Intermediate
CPE CREDITS
Online: 1.5
This CPE course provides you with the technical knowledge required for the CGMA exam related to strategic management accounting. It explores the process of financial reporting, and the interpretation and analysis of financial statements.

CGMA designation holders qualify for additional discounts on this product

In order to receive your special pricing, you must be registered and signed in. View the complete list of development products available on CGMA.org.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

  • CGMA exam candidates
  • Management accountants wanting to develop skills in corporate financial strategy

Key Topics

  • Identification of the user of the financial statement analysis
  • Understanding the entity
  • Relevant sources of data for analysis
  • Ratios to assess the profitability, performance, efficiency, activity, liquidity and capital structure of an entity
  • Limitations of financial statement analysis
  • Investor ratios
  • Statement of cash flows analysis
  • Segmental analysis of an entity

Learning Objectives

When you complete this course, you will be able to:

  • Calculate ratios relevant for the assessment of an entity's profitability, financial performance, financial position and financial adaptability
  • Evaluate the financial performance, financial position and financial adaptability of an entity based on the information contained in the financial statements provided
  • Select the appropriate action that could be taken to improve an entity's financial performance and financial position
  • Recognize the limitations of ratio analysis

This CPE course is included in the 50+ hours of CGMA Strategic Management Accounting. It can also be purchased individually or as a part of Corporate Financial Strategy.

This CPE course explores the process of financial reporting, and the interpretation and analysis of financial statements. It first identifies the type of user for whom an analysis is being prepared. It then compiles an understanding of the nature of the business, industry and organization. It identifies relevant sources of data for analysis, details the process of numerical analysis, and provides categories of ratios used when assessing financial statements. The course further addresses limitations of a financial statement's scope, and provides examples of additional information to develop a better understanding of the entity's business and its industry. It closes with analysis of cash flow statements and segmental analysis.

Ratings and reviews
Author(s)

Kaplan Publishing Limited

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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Price:
$49.00
Member Quantity:
Nonmember Quantity:
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Estimated total:
$49.00
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CREDIT INFO
CPE credits
Online
: 1.5
NASBA Field of Study
Finance
Level
Intermediate
Prerequisites
Management accounting experience or the equivalent
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
SMA-CFST1
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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