Learning Objectives: Identify the best practices for the roles of CFO, controller, treasurer, and accountants in the content of, and relationships between, financial statements (income statement, balance sheet, and statement of cash flows). Discuss the use of financial statements to evaluate the financial / strategic performance of an organization. Understand best practices in discounted cash flow (DCF) techniques and their application to financial decision-making. Identify corporate performance management using key success factors, weak financial signals, and strong financial signals in various industry sectors. Define the value creation/destruction process in mergers and acquisitions from the market perspective and signals to management from the market. Clarify the roles of directors, auditors, and others in their respective roles in corporate governance. Identify the various sources of financial and business data that provide insights into business and financial strategies. Identify the details of financial control, risk management, and financial reporting from the perspectives of the internationally recognized professional associations such as IFAC, IASB, SEC, OECD, and others.