## Overview

This module covers medium to long-term financing decisions, including various sources of finance and their cost implications. Topics include equity preference shares, debt finance leases, cost of equity debt concepts, and dividend policy basics.

## 1. Sources of finance

- [Equity, preference shares, and retained earnings](acca-ffm-sources-of-finance-equity-preference-shares-and-retained-earnings.md)
- [Debt finance, leases, and hybrid instruments](acca-ffm-sources-of-finance-debt-finance-leases-and-hybrid-instruments.md)
- [Matching finance to asset life and needs](acca-ffm-sources-of-finance-matching-finance-to-asset-life-and-needs.md)

## 2. Cost and implications of finance

- [Basic cost of equity and cost of debt concepts](acca-ffm-cost-and-implications-of-finance-basic-cost-of-equity-and-cost-of-debt-concepts.md)
- [Gearing, financial risk, and interest coverage](acca-ffm-cost-and-implications-of-finance-gearing-financial-risk-and-interest-coverage.md)
- [Dividend policy basics and retention decisions](acca-ffm-cost-and-implications-of-finance-dividend-policy-basics-and-retention-decisions.md)

Free ACCA FFM Financing Decisions (Medium to Long Term) Study Guide