Learn about capital structure and how it can assist you with planning, control, and decision-making.
NASBA Field of Study
Business Management and Organization
Authored by an extensive network of global SMEs in connection with AICPA and CIMA staff.
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.
- Global accounting and finance professionals
- Management accounting professionals
- Finance vice presidents
- Finance directors
- CPAs and CAs
- Capital structure theories
- Changes in capital structure and the impact on performance measures
- Capital structure considerations for group entities
- Dividend policies
- 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.
Group ordering for your team
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