Problems of fluctuation exchange rates accounts for foreign branches and subsidiaries. The

problems of different regulating frameworks and standard in preparation of accounts of

multinational companies. Intergovernmental national income comparisons. Project financing

institutions like the World Bank, IMF, IPO, UNO in different countries. Investment and

disclosure by parent companies, methods of transfer of dividends, cost of foreign subsidiary,

control problem of foreign companies, methods of transfer of foreign dividends, cost of foreign

product, funds for foreign directors etc. National and International Standard governing these

treatment of international Accounting Standards (IAS).

Level of Study: 500 Level