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: 400 Level