CPA FINANCIAL RISK MANAGEMENT INDEX
Semester 1 - 2022 CPA AUSTRALIA STUDY SUPPORT
Keyword/Concept Page Module Module name
according to function 36–7 M1 Introduction to Financial Risk
Management
accountants and 29–31 M1 Introduction to Financial Risk
Management
accounting 29–31, 362, M1 Introduction to Financial Risk
372 Management
accounting and controls 205–15 M5 Interest Rate Risk Management
accounting disclosure requirement 363–70 M8 Controlling Risks
accounting disclosure requirement 363–70 M8 Controlling Risks
accounting for 274, 338 M7 Accounting for Derivatives and
Hedge Relationships
accounting for 276, 280 M7 Accounting for Derivatives and
Hedge Relationships
accounting for 276, 280 M7 Accounting for Derivatives and
Hedge Relationships
accounting for 293–5 M7 Accounting for Derivatives and
Hedge Relationships
accounting rate of return 121 M3 Financing and Evaluating
Investments
accounting rate of return (ARR) 121 M3 Financing and Evaluating
Investments
accounting standards 221, 271 M6 Foreign Exchange and
Commodity Price Risk
Management
accounting treatment under 274 M7 Accounting for Derivatives and
Hedge Relationships
accounts receivable financing 98 M3 Financing and Evaluating
Investments
active products on 158 M4 Derivatives
activities 336, 366–7 M8 Controlling Risks
additional issues in 133 M3 Financing and Evaluating
Investments
adjusted present value (APV) approach 138–9 M3 Financing and Evaluating
Investments
adjusted present value approach 138–9 M3 Financing and Evaluating
Investments
adjusting timings of 185 M5 Interest Rate Risk Management
advantages 239 M6 Foreign Exchange and
Commodity Price Risk
Management
after-tax 88–9 M2 Management of Liquidity, Debt
and Equity
1
,after-tax weighted average cost of 88–9 M2 Management of Liquidity, Debt
capital classical taxation system and Equity
agency costs 173 M4 Derivatives
aggregated exposure 286 M7 Accounting for Derivatives and
Hedge Relationships
aggregated exposure 286 M7 Accounting for Derivatives and
Hedge Relationships
agreed price 168 M4 Derivatives
agricultural commodities 159, 259 M4 Derivatives
American depositary receipts (ADR) 108 M3 Financing and Evaluating
Investments
amortisation 62, 299 M2 Management of Liquidity, Debt
and Equity
analyse 16–8, 45–7 M4 Derivatives
analysis of 68 M2 Management of Liquidity, Debt
and Equity
and annual report 14 M1 Introduction to Financial Risk
Management
and assertions for 337–8 M8 Controlling Risks
and board of directors 115 M3 Financing and Evaluating
Investments
and cash flows 71 M2 Management of Liquidity, Debt
and Equity
and commodity price risk management 258, 268–9 M6 Foreign Exchange and
Commodity Price Risk
Management
and controls 205–15, 257 M5 Interest Rate Risk Management
and credit risk assessment 70–5 M2 Management of Liquidity, Debt
and Equity
and discount rate 136 M3 Financing and Evaluating
Investments
and forwards 171 M4 Derivatives
and futures 224 M6 Foreign Exchange and
Commodity Price Risk
Management
and interest rate parity 239 M6 Foreign Exchange and
Commodity Price Risk
Management
and investing surplus funds 61 M2 Management of Liquidity, Debt
and Equity
and investments 192 M5 Interest Rate Risk Management
and non-financial reporting risks 338–9 M8 Controlling Risks
and objectives 339 M8 Controlling Risks
and opportunity, in organisation 40–7 M1 Introduction to Financial Risk
Management
2
,and products 115–7 M3 Financing and Evaluating
Investments
and statement of financial position 65 M2 Management of Liquidity, Debt
and Equity
and three-factor model 82–3 M2 Management of Liquidity, Debt
and Equity
and working capital management 195 M5 Interest Rate Risk Management
annuity 143 M3 Financing and Evaluating
Investments
apparent vs. actual exposures 232–4 M6 Foreign Exchange and
Commodity Price Risk
Management
apparent vs. actual exposures 232–4 M6 Foreign Exchange and
Commodity Price Risk
Management
Apple Inc. 87 M2 Management of Liquidity, Debt
and Equity
applications of 196 M5 Interest Rate Risk Management
applying 367–70 M8 Controlling Risks
appraise 191–2 M5 Interest Rate Risk Management
appraise risks 191–2, 234– M5 Interest Rate Risk Management
7, 257
appraise risks 234–57 M6 Foreign Exchange and
Commodity Price Risk
Management
appraise risks and set strategies 191–2 M5 Interest Rate Risk Management
approach models with caution 31–2 M1 Introduction to Financial Risk
Management
as profit centre or cost centre 34–5 M1 Introduction to Financial Risk
Management
assertions, for financial statements risks 337–8 M8 Controlling Risks
assess 14–21 M1 Introduction to Financial Risk
Management
assessment 307 M7 Accounting for Derivatives and
Hedge Relationships
assessment 307 M7 Accounting for Derivatives and
Hedge Relationships
assessment 70–5 M2 Management of Liquidity, Debt
and Equity
asset 169 M4 Derivatives
asset-backed securities 101–2 M3 Financing and Evaluating
Investments
assets 61–2, 169, M2 Management of Liquidity, Debt
230, 272 and Equity
Association (ISDA) agreement 353 M8 Controlling Risks
ASX Corporate Governance Principles 332–4 M8 Controlling Risks
3
, ASX principles on 339 M8 Controlling Risks
ASX Principles on internal control 339 M8 Controlling Risks
Australian Accounting Standards Board 39 M1 Introduction to Financial Risk
(AASB) Management
Australian bonds outstanding 100 M3 Financing and Evaluating
Investments
Australian dollar-United States dollar 7 M1 Introduction to Financial Risk
(AUD-USD) relationship Management
Australian Energy Market Operator 262 M6 Foreign Exchange and
(AMEO) Commodity Price Risk
Management
Australian Financial Services Licenses 340 M8 Controlling Risks
(AFSLs)
Australian market licence 109 M3 Financing and Evaluating
Investments
Australian National Electricity Market 262 M6 Foreign Exchange and
Commodity Price Risk
Management
Australian Prudential Regulation 340 M8 Controlling Risks
Authority
Australian Prudential Regulation 38, 340 M1 Introduction to Financial Risk
Authority (APRA) Management
Australian Securities and Investments 340 M8 Controlling Risks
Commission
Australian Securities and Investments 158, 249, M4 Derivatives
Commission (ASIC) 340
Australian Securities Exchange (ASX) 101, 109, M3 Financing and Evaluating
157, 221 Investments
authorisations 361 M8 Controlling Risks
authorised deposit-taking institutions 56 M2 Management of Liquidity, Debt
(ADIs) and Equity
authorised instruments and 343–4 M8 Controlling Risks
transactions
authorised instruments and 343–4 M8 Controlling Risks
transactions
auto-reversing approach 294 M7 Accounting for Derivatives and
Hedge Relationships
availability and margins 192 M5 Interest Rate Risk Management
back office 361 M8 Controlling Risks
backwardation 160–1, 258– M4 Derivatives
9
backwardation 258–9 M6 Foreign Exchange and
Commodity Price Risk
Management
bank bill swap rate (BBSW) 101 M3 Financing and Evaluating
Investments
4
Semester 1 - 2022 CPA AUSTRALIA STUDY SUPPORT
Keyword/Concept Page Module Module name
according to function 36–7 M1 Introduction to Financial Risk
Management
accountants and 29–31 M1 Introduction to Financial Risk
Management
accounting 29–31, 362, M1 Introduction to Financial Risk
372 Management
accounting and controls 205–15 M5 Interest Rate Risk Management
accounting disclosure requirement 363–70 M8 Controlling Risks
accounting disclosure requirement 363–70 M8 Controlling Risks
accounting for 274, 338 M7 Accounting for Derivatives and
Hedge Relationships
accounting for 276, 280 M7 Accounting for Derivatives and
Hedge Relationships
accounting for 276, 280 M7 Accounting for Derivatives and
Hedge Relationships
accounting for 293–5 M7 Accounting for Derivatives and
Hedge Relationships
accounting rate of return 121 M3 Financing and Evaluating
Investments
accounting rate of return (ARR) 121 M3 Financing and Evaluating
Investments
accounting standards 221, 271 M6 Foreign Exchange and
Commodity Price Risk
Management
accounting treatment under 274 M7 Accounting for Derivatives and
Hedge Relationships
accounts receivable financing 98 M3 Financing and Evaluating
Investments
active products on 158 M4 Derivatives
activities 336, 366–7 M8 Controlling Risks
additional issues in 133 M3 Financing and Evaluating
Investments
adjusted present value (APV) approach 138–9 M3 Financing and Evaluating
Investments
adjusted present value approach 138–9 M3 Financing and Evaluating
Investments
adjusting timings of 185 M5 Interest Rate Risk Management
advantages 239 M6 Foreign Exchange and
Commodity Price Risk
Management
after-tax 88–9 M2 Management of Liquidity, Debt
and Equity
1
,after-tax weighted average cost of 88–9 M2 Management of Liquidity, Debt
capital classical taxation system and Equity
agency costs 173 M4 Derivatives
aggregated exposure 286 M7 Accounting for Derivatives and
Hedge Relationships
aggregated exposure 286 M7 Accounting for Derivatives and
Hedge Relationships
agreed price 168 M4 Derivatives
agricultural commodities 159, 259 M4 Derivatives
American depositary receipts (ADR) 108 M3 Financing and Evaluating
Investments
amortisation 62, 299 M2 Management of Liquidity, Debt
and Equity
analyse 16–8, 45–7 M4 Derivatives
analysis of 68 M2 Management of Liquidity, Debt
and Equity
and annual report 14 M1 Introduction to Financial Risk
Management
and assertions for 337–8 M8 Controlling Risks
and board of directors 115 M3 Financing and Evaluating
Investments
and cash flows 71 M2 Management of Liquidity, Debt
and Equity
and commodity price risk management 258, 268–9 M6 Foreign Exchange and
Commodity Price Risk
Management
and controls 205–15, 257 M5 Interest Rate Risk Management
and credit risk assessment 70–5 M2 Management of Liquidity, Debt
and Equity
and discount rate 136 M3 Financing and Evaluating
Investments
and forwards 171 M4 Derivatives
and futures 224 M6 Foreign Exchange and
Commodity Price Risk
Management
and interest rate parity 239 M6 Foreign Exchange and
Commodity Price Risk
Management
and investing surplus funds 61 M2 Management of Liquidity, Debt
and Equity
and investments 192 M5 Interest Rate Risk Management
and non-financial reporting risks 338–9 M8 Controlling Risks
and objectives 339 M8 Controlling Risks
and opportunity, in organisation 40–7 M1 Introduction to Financial Risk
Management
2
,and products 115–7 M3 Financing and Evaluating
Investments
and statement of financial position 65 M2 Management of Liquidity, Debt
and Equity
and three-factor model 82–3 M2 Management of Liquidity, Debt
and Equity
and working capital management 195 M5 Interest Rate Risk Management
annuity 143 M3 Financing and Evaluating
Investments
apparent vs. actual exposures 232–4 M6 Foreign Exchange and
Commodity Price Risk
Management
apparent vs. actual exposures 232–4 M6 Foreign Exchange and
Commodity Price Risk
Management
Apple Inc. 87 M2 Management of Liquidity, Debt
and Equity
applications of 196 M5 Interest Rate Risk Management
applying 367–70 M8 Controlling Risks
appraise 191–2 M5 Interest Rate Risk Management
appraise risks 191–2, 234– M5 Interest Rate Risk Management
7, 257
appraise risks 234–57 M6 Foreign Exchange and
Commodity Price Risk
Management
appraise risks and set strategies 191–2 M5 Interest Rate Risk Management
approach models with caution 31–2 M1 Introduction to Financial Risk
Management
as profit centre or cost centre 34–5 M1 Introduction to Financial Risk
Management
assertions, for financial statements risks 337–8 M8 Controlling Risks
assess 14–21 M1 Introduction to Financial Risk
Management
assessment 307 M7 Accounting for Derivatives and
Hedge Relationships
assessment 307 M7 Accounting for Derivatives and
Hedge Relationships
assessment 70–5 M2 Management of Liquidity, Debt
and Equity
asset 169 M4 Derivatives
asset-backed securities 101–2 M3 Financing and Evaluating
Investments
assets 61–2, 169, M2 Management of Liquidity, Debt
230, 272 and Equity
Association (ISDA) agreement 353 M8 Controlling Risks
ASX Corporate Governance Principles 332–4 M8 Controlling Risks
3
, ASX principles on 339 M8 Controlling Risks
ASX Principles on internal control 339 M8 Controlling Risks
Australian Accounting Standards Board 39 M1 Introduction to Financial Risk
(AASB) Management
Australian bonds outstanding 100 M3 Financing and Evaluating
Investments
Australian dollar-United States dollar 7 M1 Introduction to Financial Risk
(AUD-USD) relationship Management
Australian Energy Market Operator 262 M6 Foreign Exchange and
(AMEO) Commodity Price Risk
Management
Australian Financial Services Licenses 340 M8 Controlling Risks
(AFSLs)
Australian market licence 109 M3 Financing and Evaluating
Investments
Australian National Electricity Market 262 M6 Foreign Exchange and
Commodity Price Risk
Management
Australian Prudential Regulation 340 M8 Controlling Risks
Authority
Australian Prudential Regulation 38, 340 M1 Introduction to Financial Risk
Authority (APRA) Management
Australian Securities and Investments 340 M8 Controlling Risks
Commission
Australian Securities and Investments 158, 249, M4 Derivatives
Commission (ASIC) 340
Australian Securities Exchange (ASX) 101, 109, M3 Financing and Evaluating
157, 221 Investments
authorisations 361 M8 Controlling Risks
authorised deposit-taking institutions 56 M2 Management of Liquidity, Debt
(ADIs) and Equity
authorised instruments and 343–4 M8 Controlling Risks
transactions
authorised instruments and 343–4 M8 Controlling Risks
transactions
auto-reversing approach 294 M7 Accounting for Derivatives and
Hedge Relationships
availability and margins 192 M5 Interest Rate Risk Management
back office 361 M8 Controlling Risks
backwardation 160–1, 258– M4 Derivatives
9
backwardation 258–9 M6 Foreign Exchange and
Commodity Price Risk
Management
bank bill swap rate (BBSW) 101 M3 Financing and Evaluating
Investments
4
