CPA FINANCIAL RISK MANAGEMENT
ACC5FRM
Not currently offered
Credit points: 15
Subject outline
The purpose of this subject is to equip you with the necessary skills to assess financial risks such as funding and liquidity risk, market risk from interest rate, exchange rate or commodity price movements, credit risk, and operational risk, and manage them strategically with the use of financial instruments. It extends the governance framework covered in the CPA Ethics and Governance subject, further discusses the process of investment evaluation that was covered in the CPA Strategic Management Accounting subject, and examines some of the practical elements and complexities of hedge accounting in relation to the international financial reporting standards that were covered in the CPA Financial Reporting subject.
School: La Trobe Business School (Pre 2022)
Credit points: 15
Subject Co-ordinator: Axel Schulz
Available to Study Abroad/Exchange Students: Yes
Subject year level: Year Level 5 - Masters
Available as Elective: No
Learning Activities: Seminars and online activities
Capstone subject: No
Subject particulars
Subject rules
Prerequisites: Must have completed 180 credit points of subjects as per the course structure in either LMCPA or LMFAN and seek subject co-ordinator's approval
Co-requisites: ACC5SMA
Incompatible subjects: N/A
Equivalent subjects: N/A
Quota Management Strategy: N/A
Quota-conditions or rules: N/A
Special conditions: All students enrolling in the CPA Professional subjects must first enrol with CPA Australia and provide evidence of associate membership with CPA Australia. The final exam for the CPA Professional subjects is the official CPA Professional Accreditation exam set and graded by CPA Australia. Students failing to pass this exam on the first attempt will be offered a second attempt in lieu for a supplementary exam. All CPA Australia exams are at the student's own cost, exam payments must be made directly to CPA Australia. Students choosing to exit after satisfactorily completing any four LBS subjects (60cps) may exit with a Graduate Certificate in Business. Students choosing to exit after satisfactorily completing any eight LBS subjects (120cps) may exit with a Graduate Diploma in Business. Students failing to satisfactorily complete all six CPA subjects will be able to transfer to complete the generic MPA, where completed CPA subjects will count towards the elective subjects of that degree.
Minimum credit point requirement: N/A
Assumed knowledge: N/A
Learning resources
Blended material
Resource Type: Other resource
Resource Requirement: Recommended
Author: La Trobe University
Year: N/A
Edition/Volume: N/A
Publisher: La Trobe University
ISBN: N/A
Chapter/article title: N/A
Chapter/issue: N/A
URL: N/A
Other description: N/A
Source location: N/A
Study Guide - CPA Australia
Resource Type: Web resource
Resource Requirement: Prescribed
Author: CPA Australia
Year: N/A
Edition/Volume: N/A
Publisher: CPA Australia
ISBN: N/A
Chapter/article title: N/A
Chapter/issue: N/A
URL: cpaaustralia.com.au/myonlinelearning
Other description: N/A
Source location: N/A
Career Ready
Career-focused: No
Work-based learning: No
Self sourced or Uni sourced: N/A
Entire subject or partial subject: N/A
Total hours/days required: N/A
Location of WBL activity (region): N/A
WBL addtional requirements: N/A