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Managing Opportunities and Risks - CIMA

MANAGEMENT. S T R AT E G Y. MEASUREMENT. M A N AG E M E N T AC C O U N T I N G G U I D E L I N E. Managing Opportunities and Risks By Tamara Bekefi, Marc J. Epstein and Kristi Yuthas Published by The Society of Management Accountants of Canada, the American Institute of Certified Public Accountants and The Chartered Institute of Management Accountants. N OT I C E TO R E A D E R S. The material contained in the Management Accounting Guideline Managing Opportunities and Risks is designed to provide illustrative information with respect to the subject matter covered.

professionals because of their contribution to 1) designing,implementing and overseeing the technical aspects of the process described in this Guideline,and 2) informing the Board of this process and its outcome.Financial professionals can develop approaches to identifying and measuring opportunities and risks,contributing in six essential ways:

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