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CPE Self-Study
Investment Appraisal Techniques II
NASBA FIELD OF STUDY
Business Management and Organization
LEVEL
Basic
CPE CREDITS
Online: 4.0
This CPE course explores dealing with risk in investment appraisal decisions and provides in-depth information on how to deal with this type of risk.

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Product details

Who Will Benefit?

  • Management accountants wanting to develop skills in financial performance management
  • CGMA exam candidates

Topics Discussed:

  • Dealing with risk in investment appraisal decisions
  • Relevant cash flows
  • Dealing with taxation
  • Proforma layout for calculations
  • Working capital
  • The impact of inflation of cash flows
  • Methods of dealing with inflation
  • Specific and general inflation rates
  • Dealing with questions with both tax and inflation
  • Capital asset replacement decisions
  • Capital rationing
  • ABC in longer term decisions
  • Qualitative factors
  • Identifying real options in investment appraisal

Learning Objectives

After completing this course, you will be able to:

  • Apply sensitivity analysis techniques to support project investment decisions.
  • Calculate project value using relevant cash flows.
  • Identify non-financial factors in long-term decisions.
  • Apply discounting techniques in comparing projects.

This CPE course is included in the 60+ hours of Financial Performance Management Program. It can also be purchased individually or as a part of Financial Decision Making.

This CPE course explores the risk involved in investment appraisal decisions. Investment decisions, like all other decisions, should be analyzed in terms of cash flows that can be directly attributable to them.  This course explains relevant cash flows, including non-relevant costs, opportunity costs, notional costs, avoidable differential and incremental costs, relevant costs, and the decision to abandon.  In addition, this course includes information on dealing with taxation, the impact of inflation on cash flows, capital asset replacement decisions, and identifying real options in investment appraisal.

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:
$99.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$99.00
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CREDIT INFO
CPE credits
Online
: 4.0
NASBA Field of Study
Business Management and Organization
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
FPM-FDM6
GROUP PRICING
Contact a representative for group pricing.
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