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Financial Risk Management (考试70选择题）

The deregulation of financial markets, the lifting of exchange controls and the motivation to capture international markets has meant that organisations must operate within a volatile global environment. These organisations are vulnerable to financial risk that may result from interest rate, exchange rate or commodity price movements. The purpose of this segment is to equip candidates with the necessary skills to assess these financial risks and manage them strategically with the use of financial instruments.

Module 1: Introduction to financial risk management

Introduction to financial risk management
Implications of the global financial crisis for strategic financial risk management
Financial markets and instruments - domestic and international
The framework for financial risk management

Module 2: Sourcing and management of debt and equity funds

Cash flow management
Working capital management
Sources of funds for business
Appropriate funding for business types
Legal requirements for raising funds from the public

Module 3: Investment evaluation and capital structure

Capital budgeting techniques
Cost of capital and capital structure
Additional issues in capital budgeting

Module 4: Derivatives

Forwards
Futures
Swaps
Options
Exotic derivatives and hybrids
Derivatives on other risks

Module 5: Introduction to accounting for derivatives and hedge relationships

Accounting concepts - financial instruments and international standards
Hedge accounting - practical aspects and complexities

Module 6: Interest rate risk management

Identification of interest rate risk
Analysis of interest rate risk
Management of interest rate risk
Control of interest rate risk

Module 7: Foreign exchange and commodity risk management

De-mystifying foreign exchange
Foreign exchange financial risk management
Risk management for importers
Risk management for exporters
Commodity risk management
Gold risk management

Module 8: Controlling risks

Culture of financial risk management
Risk management framework
Internal control framework
Governance framework over financial risk management
Operational risk
Accounting disclosure requirements

Strategic Management Accounting （考试85选择题）
This segment examines the strategic management accountant's (SMA) role in dynamic organisations operating in the global business environment. In this role, the professional accountant engages with the organisation's top management team and contributes to strategy development and implementation with the aim of creating customer value and a strong competitive position for the organisation. The segment highlights techniques of value chain analysis and project management which have become increasingly important in contemporary operational environments.
Module 1: Strategic Management Accounting : Supporting the value creation process

Part A – The role of strategic management accounting

Part B – Understanding and supporting management

Part C – Management Accounting Systems (MAS)

Part D – The emerging role of the management accountant

Module 2: Creating organisational value

Part A – Value creation

Part B – Strategic management

Module 3: Performance measurement

Part A – Context of performance measurement and control

Part B – Characteristics of effective performance measures

Part C – Benchmarking

Part D – Performance measures and balanced monitoring systems

Part E – Organisational effects of performance measurement

Module 4: Techniques for creating and managing value

Part A – Supporting value chain improvements

Part B – Applying SMA concepts and tools to the value chain

Module 5: Project management

Part A – Project management defined

Part B – Roles in project management

Part C – The strategic management accountant’s role in project selection

Part D – The strategic management accountant's role in project planning

Part E – The strategic management accountant’s role in project implementation, control and monitoring

Part F – The strategic management accountant’s role in project completion and review