Fitch Learning

...Held-to-maturity, Loans and receivables, Available-for-sale Loans and receivables What constitutes a financial liability? FVTPLs, other liabilities Classification...

...equity and merger accounting - Inter-company trading and financing - Unrealised profits . Prerequisites: To be familiar with the basic components of financial...

...Cost behaviours The problem of overhead cost Modern costing techniques - Activity based costing, Lifecycle costing, Full cost accounting Product pricing...

...held to maturity) Recognition of financial liabilities (FVTPL, other liabilities) Embedded derivatives Hedge accounting (fair value hedges, cash flow hedges...

...dividend coverage ratio Putting it all in perspective Valuation application Value derivation Valuation techniques - absolute valuation DCF...

...An overview of capital Defining capital: financial accountant vs. financial analyst Why capital structure matters WACC and why it is important Degree...