Managing Opportunities and Risks - CIMA

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ManagingOpportunities and RisksByTamara Bekefi, Marc J. EpsteinandKristi YuthasMANAGEMENT ACCOUNTING GUIDELINEMANAGEMENTSTRATEGYMEASUREMENTPu blished by The Society of Management Accountants of Canada, the AmericanInstitute of Certified Public Accountants and The Chartered Institute ofManagement 2008 by The Society of Management Accountants of Canada (CMA Canada), the American Institute of CertifiedPublic Accountants, Inc. (AICPA) and The Chartered Institute of Management Accountants (CIMA). All Rights part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, withoutthe prior written consent of the publisher or a licence from The Canadian Copyright Licensing Agency (Access Copyright).For an Access Copyright Licence, visit or call toll free to 1 800 893 : 1-55302-212-2NOTICE TO READERSThe material contained in the Management Accounting Guideline Managing Opportunities and Risks is designed to provideillustrative information with respect to the subject matter covered.

MANAGING OPPORTUNITIES AND RISKS 7 Being able to see risks and opportunities simultaneously is similar to perceiving both the vase and the two faces in the optical game in

  Risks, Opportunities, Managing, Managing opportunities and risks