This edition of FAQ’s on Strategic Financial Management Theory, authored by CA K. Hariharan, is designed for CA Final (New Syllabus) students and is applicable for the May & November 2022 examinations. It provides a focused and exam-oriented compilation of Frequently Asked Questions covering the entire SFM theory syllabus in a structured, easy-to-revise manner.

The book serves as an essential companion for students aiming to strengthen their conceptual understanding and presentation skills in theory-based questions. With clear, concise answers and coverage of key concepts, it ensures that learners are well-prepared to tackle both direct and application-oriented theory questions in the exam.

The content spans the full scope of Strategic Financial Management theory, including:

• Capital Structure Theories and Cost of Capital concepts

• Sources of Long-Term and Short-Term Financing

• Dividend Decisions and Corporate Valuation Methods

• Mergers, Acquisitions, and Corporate Restructuring

• Financial Markets, Instruments, and Regulations

• Risk Management, Derivatives, and Hedging Strategies

• Foreign Exchange Exposure and International Financial Management

• Mutual Funds, Portfolio Management, and Alternative Investments

• Strategic Investment and Project Appraisal techniques

• Case study-oriented questions for real-world application

This edition is particularly suitable for:

• CA Final students seeking a targeted theory-focused guide for SFM

• Aspirants who require a quick revision tool before exams

• Educators looking for a ready reference to explain concepts through FAQs

• Professionals seeking a refresher on SFM theoretical frameworks

Whether used for last-minute preparation or alongside practical problem-solving, this book offers a comprehensive, exam-focused approach to mastering Strategic Financial Management theory.