ACCA考試參考資料(English)-3

Content
     The cost of Capital
     The cost of equity
     Simple cost of debt calculations
     WACC
    Knowledge checklist
    Able to explain the rationale for the use of the WACC in project appraisal;
    Able to calculate the cost of equity using both the dividend valuation model and the CAPM;
    Able to explain the reasons for different estimates of the cost of equity using the two
    models;
    Able to calculate the cost of both dated and undated loan stock which means,
    Able to do IRR calculations and to calculate a WACC.