ACCA P4高级财务管理

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1、IntroductiontoadvancedfinancialmanagementFinancialDerivativesInternationalMarketsStrategyversusTacticsPartARoleandresponsibilitiestowardsstakeholders1、Conflictingstakeholderinterests（stockholder,creditors,manager,government）2、Theroleandresponsibilityof

2、theseniorfinancialexecutive(financialtargets,growth)3、Impactofenvironmentalissuesoncorporateobjectivesandgovernance(sustainability,Triplebottomlinereporting)4、Financialstrategyformulation(sourcesoffinance,debt,shareadvantagesanddisadvantages,CAPMmodel)

3、5、Ethicalissuesinfinancialmanagement(EconomiclegalEthicalPhilanthropicresponsibility)PartBAdvancedinvestmentappraisal1、Discountedcashflowtechniquesandtheuseoffreecashflows(FCFNPVIRRadvantagesanddisadvantages)2、Impactoffinancingoninvestmentdecisio

4、nandadjustedpresentvalues(MMTheoryAPV)3、Internationalinvestmentandfinancingdecisions(PurchasingpowerparityNPV)4、Impactofcapitalinvestmentonfinancialreporting(Gearingtaxation)PartCAcquisitionsandmergers1、Acquisitionsandmergesversusothergrowthstrateg

5、ies(advantages,synergyeconomyofscaleanddisadvantages)2、Valuationofacquisitionsandmerges(Type1Type2Type3acquisition)3、Regulationframeworkandprocesses(EqualtreatmentTransparency)4、Financingmergesandacquisitions(cashshareexchange)PartDCorporatereco

6、nstructionandreorganization1、Predictingcorporatefailure(FinancialanalysisROAROEROCE)2、Financialreconstruction(CapitalstructureLeveragedbuy-outsdebtforequityswaps)3、Businessreorganization(DivestmentsDemergesSell-offs)PartETreasuryandadvancedriskma

7、nagementtechniques1、Therolethetreasuryfunctioninmultinationals(MoneymarketinstrumentsderivativesCDTreasurybillsForwardrateFuturescontractsoptionswap)2、Theuseoffinancialderivativestohedgeagainstforeignexchangerisk(Moneymarkethedgescurrencyfuture

8、contractsoptions)3、Theuseoffinancialderivativestoagainstinterestraterisk(InterestratefuturesSwaps)4、Otherformsofrisk(PoliticalEconomicrisk)5、Dividendpolicyinmultinationalsandtransferpricing(Marketvalue)PartFEconomicenvironmentformu