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Capital Structures
Management Accounting & Finance
CPE Self-study

Capital Structures

Learn about capital structure and how it can assist you with planning, control, and decision-making.

$59 - $69
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Business Management and Organization

Level

Basic

CPE Credits

1.5

Author(s)

Authored by an extensive network of global SMEs in connection with AICPA and CIMA staff.

Availability

1 year

Product Number

FLP21IMP062SSO

 View  
 Business & partner 
Product Details

Capital structures

Identify factors that should be considered when deciding on the most appropriate capital structure for an organisation including practical considerations and capital structure theories. Learn the tools on where and how organisations gain access to funds and the factors that are considered when making funding choices that will change the capital structure.

Acquire new skills to demonstrate your proficiency:

  • Modigliani and Miller's Theory
  • Equations used to calculate the weighted average cost of capital (WACC)
  • Capital structure and its effect on financial statements and ratios
  • Capital Structure in group entities
  • Different theoretical views of dividend policy

Gain practical experience

Use genuine examples to learn how to apply capital structures to your work.

This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMA® Finance Leadership Program.

Who Will Benefit
  • Global accounting and finance professionals
  • Management accounting professionals
  • Controllers
  • CFOs
  • Finance vice presidents
  • Finance directors
  • CPAs and CAs
Key Topics
  • Capital structure theories
  • Changes in capital structure and the impact on performance measures
  • Capital structure considerations for group entities
  • Dividend policies
Learning Outcomes
  • Analyse capital structure theories.
  • Evaluate the impact of changes in capital structure for an incorporated entity and evaluate how different capital structures affect key performance indicators.
  • Analyse capital structure considerations for group entities.
  • Evaluate dividend policies for an entity that meet the needs and expectations of shareholders.
Credit Info
CPE Credits
Online
1.5
NASBA Field of Study
Business Management and Organization
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$69.00
AICPA Members
Online
$59.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Authored by an extensive network of global SMEs in connection with AICPA and CIMA staff.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Capital Structures
Select from the following options:
Online
$69.00
Nonmember Price
$69.00
Price excluding sales tax
$69.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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