Preference Shares | Corporate Finance | Part 2 | Section B | Episode 13 | CMA USA

Описание: 🎓 Welcome to another detailed session from CMA USA Exam Coach!
In this episode, we cover the full concept of Preference Shares — a crucial part of understanding equity financing and cost of capital for your CMA exam. This session includes theory, comparisons, types of preference shares, practical examples, and cost calculations.

👨‍🏫 Whether you're studying for Part 2 of the CMA USA exam or revising capital structure concepts, this video will give you the clarity and confidence you need.

🧭 📽️ Chapter Timings
00:00 – Introduction to Preference Shares
03:45 – Difference Between Bonds and Preference Shares
06:50 – Difference Between Equity Shares and Preference Shares
09:47 – Selling Price of Preference Shares
14:18 – Cost of Preference Shares (Concept & Formula)
19:05 – Types of Preference Shares (With Examples)
21:52 – Problem Example: Cumulative vs Non-Cumulative Shares
23:17 – Advantages of Preference Shares for a Company
25:03 – Disadvantages of Preference Shares
26:35 – Designation or Description of the Preferred Shares.
28:05 – Summary of the Topic

📚 Key Concepts Covered
What are Preference Shares?

Preference Shares vs Bonds

Preference Shares vs Common Equity

Cumulative vs Non-Cumulative Shares

Selling Price vs Cost of Preference Shares

Tax implications

Company perspective – advantages and disadvantages

Real exam-style problem examples

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