| The Context of International Accounting. International Accounting Harmonisation. Multinational
Corporations: External Reporting and Disclosure. Setting Accounting Standards, Diversity in accounting
practices; the IASB framework, Understanding financial statements prepared under IAS/IFRS: Revenue
Recognition; Reporting Financial Performance; Presentation of Financial Statements: Property, plant and
equipment, Investments, Inventories; Operating and Finance Leases; intangible assets; Earnings per Share.
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Rationale for Group Financial Statements; Fair Values and Goodwill; Accounting for Subsidiary
Undertakings; Foreign Currency Translation and Transactions; operating segments; Interpretation of
financial statements of individual companies and groups.
Domestic and international financial markets; The International Monetary System; Using Balance of
Payments Data; The Foreign Exchange Market; International Parity Conditions; Measuring and managing
foreign exchange exposure; Internal and external techniques of exposure management; Interest rate
exposure; Capital and Ownership structure; cost of capital; time value of money, risk and return; objective
of the firm and agency conflicts; investment appraisal techniques and evaluating overseas investment
decisions; Capital markets and other sources of funding for the global firm; Import and export Financing;
contemporary issues in international finance. |
Administrative assistant: TASLIMA BOODHUN-JHUMKA
Telephone: 4037400
Email: t.boodhun@uom.ac.mu |
