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CPE Self-Study
Cost of Capital and Capital Investment Decisions
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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 examines the ramifications of capital investment risk, including cost and value adjustment.

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
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Product details

Who Will Benefit?

  • CGMA exam candidates
  • Management accountants wanting to develop skills in governance and risk management

Topics Discussed

  • Cost of capital and risk.
  • Recognizing risk using the certainty equivalent method (when given a risk free rate and certainty equivalent values).
  • Adjusted present value.

Learning Objectives

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

  • Identify methods to evaluate investment projects.

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 Governance and Risk Management.

This CPE course discusses methods of investment appraisal. It begins with the Weighted Average Cost of Capital (WACC) formula, then discusses the Capital Asset Pricing Model (CAPM). It outlines the procedure for calculating the WACC, and indicates conditions when it can be used as a discount rate. It examines sensitivity analysis, and instructs how to calculate expected values (EV). The course then discusses real options and their values, and concludes with a study of the concept of Adjusted Present Value (APV).

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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:
$65.00
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Estimated total:
$65.00
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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-GRMF4
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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