2. Basic Investment Appraisal Techniques | ROCE / ARR , Relevant CF, Payback | ACCA FM (F9) Revision

Описание: In this video, we cover the Investment Appraisal section of the ACCA FM (F9) - Chapter 2: Basic Investment appraisal techniques.

📌 Topics Covered in This Video:
✅ ROCE / ARR — formula, decision rule, advantages & disadvantages
✅ Relevant Free Cash Flows - inclusions & exclusions
✅ Important cash flow adjustments - Working capital and Taxes
✅ Payback Period — even & uneven cash flows, decision rule, pros & cons
✅ Key exam traps and how to avoid them
✅ Important theory questions from the chapter

📚 This Series is Applicable For:
June 2026 ACCA FM attempts, and beyond.

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📂 Study Material Used:
Personal Summary Notes + Kaplan Study Text 2025–26 (for examples)

📌 Timestamps:
00:00 – Introduction to Financial Management
02:55 – Profit based technique - ROCE / ARR: Formula & Decision Rule
15:55 – Why Cash flow techniques are preferred over profit based?
18:45 – Relevant Cash Flows - exclusions
26:40 – Relevant Cash Flows - inclusions
29:20 – Important CF adjustment: Working Capital
34:40 – Important CF adjustment: Tax
38:55 – Cash flow based technique - Payback Period

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ACCA exams
ACCA F9
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Financial Management
Investment appraisal
Return on Capital employed (ROCE)
Accounting rate of return (ARR)
Payback period
Relevant cashflows
Free cash flows

Please note: These videos are not associated with or approved by ACCA and the views expressed in these videos do not necessarily reflect the views of ACCA.