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Common Issues with Financial Ratio Analysis |
1.5 |
- To explore the major limitations of ratio analysis.
- To recognize the differences between accounting profit and economic profit and between book value and market value.
- To identify the determinants and limitations of earnings quality.
- To explore the relationships between earnings, cash flow, receivables, and inventory.
- To describe how to adjust financial statements for changes in accounting treatments.
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Current and Projected Cash flows |
3 |
- To explore ways to prepare current and projected cash flow statements
- To discover methods to increase cash flow and reduce dips in cash flow
- To identify sources of cash for businesses
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The Definition of Intangible Assets As Per IAS 38 |
1.5 |
- To explore the differences between the intangible assets and the other kinds of assets and expenses.
- To identify the conditions that must be met to recognize the economic resource as an intangible asset.
- To discover how to analyze the conditions to test the existence of the intangible asset.
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Corporate Planning, Budgeting, And Forecasting |
4.5 |
- To explore how strategic planning determines the path an organization chooses for its long-term goals.
- To identify the appropriate time frame and the characteristics of successful strategic plans.
- To explore various models and how to use them for strategic planning.
- To explore and develop an understanding of how management uses budgets to motivate, control, communicate, and influence.
- To explore topics in detail for business forecasting and statistical forecasting including learning curve analysis, standards in budgeting, and pro forma financial statements.
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Capital Budgeting |
3 |
- To identify capital budgeting and the steps undertaken in developing and implementing capital budgets.
- To recognize relevant and irrelevant costs related to capital budgeting.
- To identify and calculate the pre-tax and post-tax cash flows related to - the initial investment of a capital project - during the period the project is in operation from revenue, operating expense, and changes to working capital - the end of a capital projects life.
- To explore the methods payback method, discounted payback method, NPV, IRR for acceptability of a project, advantage, and limitations.
- To identify capital rationing, mutually exclusive, and independent projects.
- To recognize why cash flows and discount rates should be adjusted if project cash flows are more or less risky than normal.
- To identify alternative approaches to dealing with risk in capital investments.
- To recognize capital budgeting risk analysis techniques
- To identify the rationale for using real options to mitigate project risk, different types of real options available to management, and the problems comparing projects of unequal sizes and/or unequal lives.
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Financial Modeling Using Excel |
1.5 |
- To use a disciplined approach using Excel to develop financial analysis.
- To prepare financial projections of the income statement, balance sheet, and statement of cash flows.
- To analyze the approach that keeps model integrity and credibility top of mind throughout development.
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Business Finance 101 |
1.5 |
- To explore the history of business accounting
- To identify Why businesses fail
- To discovers the two main purposes of business finance and accounting
- To recognize the key principles of business finance and what they mean
- To recall what debits and credits are
- To recognize the three key financial statements for an organisation
- To explore What the Balance Sheet, Income Statement and Cash-flow Statement tells you
- To recognize how to analyze business investments
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Working Capital Management |
3 |
- To recognize the components of working capital and calculate net working capital
- To explore the factors that determine the risk appetite of an organization.
- To explore how risk affects a firm’s approach to managing working capital.
- To identify working capital opportunity costs and the tradeoffs between liquidity risk and return on assets.
- To explore the impact changes in credit policy have on accounts receivable, working capital and sales volume.
- To identify the different types of short-term credit, including trade credit, short-term bank loans, lines of credit, commercial paper and bankers’ acceptances.
- To explore how to calculate the effective interest rate of trade discounts and calculate the effective interest rate on loans with compensating balances.
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Ethics For Valuation Analysts |
2 |
- To identify ethical issues and responsibilities for valuation analysts
- To Review historical and modern ethical theories
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Master Capital Allocation |
1.5 |
- To define what is capital allocation and identify the relevant tools.
- To identify and evaluate sources of cash generated by the business.
- To evaluate different investment opportunities.
- To integrate financing strategy with capital allocation to preserve flexibility and maximize returns.
- To evaluate the uses of surplus cash to pay dividends and/or repurchase shares.
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Financial Intelligence for Entrepreneurs, Executives and Directors |
4 |
- To identify the users and their needs
- To recognize the importance of accounting processes, systems, and internal controls
- To analyze financial statements to evaluate performance, financial strength, and cash flow generation
- To evaluate variances and root cause of performance
- To assess costing analysis and decisions of operating leverage
- To Make investment decisions and critically analyze forecasts
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Complete CFO Guide On Analytics, Corporate Performance Management, Budgeting, Reporting |
8 |
- To provide an overview of all of the corporate performance management (CPM) methods
- To explore a balanced scorecard, design a strategy map, and define appropriate key performance indicators (KPIs) for motivation and incentives
- To explore how to use ABC to manage product, service line, channel, and customer profitability
- To identify how to measure customer lifetime value (CLV) for retail customers, compare ABC with time-driven ABC, resource consumption accounting (RCA), and apply “Attributes” to assess “value-added costs” and “costs of quality (COQ)”
- To explore the shift to rolling financial forecasts, dealing with resource capacity planning, integrating Enterprise Risk Management with CPM, and applying Target Costing for new products and services
- To recognize why there is an increased interest in BI and BA.
- To identify the analytics continuum and differentiate between forecasting and predictive analytics
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ASC 805: Business Combination Accounting |
2 |
- To review the ASC 805 guidance on accounting and reporting for business combinations.
- To analyze how to estimate the fair value of assets acquired and liabilities assumed.
- To review financial statement disclosures for business combinations which can be extensive, especially for larger transactions.
- To review the closing process.
- To identify presentation requirements.
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Cash And Credit Management: The Lifeblood of the Business |
2 |
- To discuss credit analysis including the five “C’s” of credit.
- To analyze the “four” basic financial statements.
- To recognize a “five-step” financial statement analysis model including cash flow analysis.
- To review basic and advanced “cash management” tools.
- To discuss effective “collection” techniques including the “legal” aspects of collections and “negotiation skills” for collecting cash.
- To review the “management” of the collection process.
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Advanced Cash Flow Analysis |
2 |
- To identify Business (EBITDA) & Personal Cash Flow Analyses as tools for advanced Cash Flow Analysis.
- To recognize Global Cash Flow: Combining the Business and Personal Cash Flows.
- To recall key concepts of Statement of Cash Flows, UCA Cash Flow, Cash Basis Cash Flow, Fixed-Charge Coverage, and Free Cash Flow.
- To analyze Cash Flow Projections and Sensitivity Analysis.
- To recognize CRE Cash Flow Analysis including Investment Models.
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Cash Flow Analysis-Personal, Business, Real Estate |
2 |
- To identify Business & Personal Cash Flow Analyses including Direct Applications to Business Scenarios.
- To recognize the important concepts of EBITDA, FCC, FCF, Cash Basis Cash Flow, and UCA Cash Flow Analyses.
- To analyze Personal Cash Flow Analysis.
- To develop an understanding of Global Cash Flow: Combining the Business and Personal Cash Flows.
- To recognize Commercial Real Estate Cash Flow Analysis including “What-If” Situations.
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IAS 37 Provisions, Contingent Liabilities And Contingent Assets |
2 |
- To discuss the recognition rules for provisions.
- To analyze how to account for contingent assets and contingent liabilities.
- To know what to do with risks and uncertainties.
- To comprehend constructive obligations.
- To discuss the provisions.
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Introduction To Business Valuations |
2 |
- To identify the reasons for performing a valuation engagement and the various valuation approaches.
- To recognize the standards guide in preparing a business valuation.
- To recognize the reasons for performing a business valuation.
- To identify the requirements to obtain the Accredited in Business Valuation (ABV) designation from the AICPA.
- To differentiate IRS Revenue Rulings containing guidelines for valuing preferred stock.
- To identify standards of the value set by state statute.
- To differentiate valuation approaches and how they apply.
- To describe types of engagements.
- To recognize the three standards of value for business valuation.
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Raising Finance for Business & Understanding Valuation |
2 |
- To determine the source to raise money for starting a business.
- To discuss the different sources of finance for different stages in business.
- To discuss the Pros and Cons of different sources of finance.
- To determine the cost of different sources of finance.
- To discuss business valuation concepts.
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Intro to Business Models, Financial Modelling & Valuation |
2 |
- To gather a basic understanding of business models
- To determine what are financial models and how they work
- To discuss concepts of valuing a business
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Business Modeling for Start-ups: The What, Why and How |
2 |
- To determine how to build an idea model
- To discuss how to develop a lean business model canvas to prepare for launch
- To recognize the importance of testing and refining a business model through pivoting
- To identify the basic types of business model pivots
- To describe how to develop a traditional business model canvas and use it as a foundation for a business plan
- To determine the use of three types of business models for each stage in the early development of a new business
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IAS 16- Property Plant and Equipment’s |
2 |
- To determine the initial measurement of property, plant, or equipment.
- To identify the appropriate accounting treatment for subsequent measurement of PPE.
- To recognize the unique disclosure and presentation requirements of IFRS for Fixed Assets
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Financial Growth: Debt, Equity, and Cash Flow |
2 |
- To analyze the role that cash flow, debt, and equity each play in funding a business during growth.
- To discuss the steps to building a good relationship with a banker and understand why it is important.
- To recognize the difference in short- and long-term debt financing.
- To identify which type of equity financing is best for different financing needs.
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Financial Forecasting: Navigating Ahead |
1.5 |
- To explain the difference between budgets and forecasts.
- To recognize common mistakes that can arise when making financial forecasts.
- To identify the connections between the marketing plan and revenue forecasts.
- To describe the key elements of the marketing mix
- To describe ways to build accurate financial forecasts based on multiple scenarios
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IAS 38 Intangible Assets |
2 |
- To explain the characteristics of intangible assets.
- To comprehend recognition and measurement rules.
- To know how to apply rules for estimating useful life.
- To identify accounting treatment for retirement and disposal of intangible assets.
- To comprehend the disclosure requirements of IAS 38.
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Capital Budgeting & Investment Decision Rules |
1.5 |
- To analyze the techniques for evaluating investment options.
- To inspect Nuts & Bolts of NPV.
- To evaluate the internal rate of return (IRR).
- To explain the Payback period.
- To discuss the Advantages and Disadvantages of methods of calculation.
- To discuss how to make the calculations.
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Spreadsheet Models Pricing, Cashflow and Investment Analysis |
2.5 |
- To discuss the guiding principles of spreadsheet model building.
- To analyze how to plan the work involved in getting ready to build a spreadsheet model, including identifying stakeholders and defining the problem that the model will address.
- To develop models for pricing decisions including identifying the profit-maximizing price for a business.
- To build a cash flow model to support a wide variety of business situations.
- To extend the cashflow model to include an Income Statement and Balance Sheet.
- To analyze the project lifecycle.
- To select an appropriate discount rate for use in Net Present Value analysis.
- To compare projects using Net Present Value.
- To apply the Discounted Cashflow Valuation Model to business projects.
- To compare investment opportunities.
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2021 New Issues In Financial Statement Preparation |
2 |
- To discuss what was learned from last year’s implementation of the revenue recognition standard with the goal of proper preparing of this year’s statements.
- To analyze challenges presented by COVID-19 and how they need to be reported on financial statements.
- To discuss what was learned by the 2020 public company implementation of the new lease standard and how this will affect private company financial statements.
- To discuss the complexities of financial reporting of digital assets.
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Differences between IFRS and GAAP |
2 |
- To understand the “Principles” approach of IFRs vs. the “rules approach of GAAP
- To be able to apply asset valuation principles of IFRS
- To know when to ignore residual value of assets
- To be familiar with the differences in methods for revenue recognition
- To walk through informative detailed examples for reversal of devaluation
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IFRS 15 - Revenue Recognition Standard - Changes and Challenges |
2.5 |
- To discuss the basic elements of IFRS 15.
- To explain 5 Step model of revenue recognition.
- To analyze the practical challenges faced by the organizations in implementing the standard.
- To discuss guidelines on how we can implement the standard.
- To analyze disclosure requirements in IFRS 15.
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Entrepreneurial Finance: Small Business Financial Management |
4 |
- To identify the sources of cash for a small business
- To explore types of business structures
- To recognize key financial components of business plans and strategic planning
- To discover the lending criteria for business loans
- To explore how to assess the profitability of pricing changes
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