Module Directory

 

Module Description

 
 
Module Name
Module Code
Lecture Hrs
Practical Hrs
Credits
International Accounting
ACF6008Y
3
0
3

Description
The Context of International Accounting. International Accounting Harmonisation. Multinational Corporations: External Reporting and Disclosure. Setting Accounting Standards - Accounting development and environmental factors, Diversity in accounting practices. Effects of diverse cross-country financial accounting practices. Synopses of financial accounting systems in industrialised countries and developing countries: France, Germany, Japan, UK, and USA. Accounting Development in Regional Integration. Classification Studies and the Impact of Culture on Accounting. Foreign Currency Translation. Specific Reporting issues: Analysing Foreign Financial Statements. Multinational Corporations: Managerial Accounting. Multinational Corporations: Budgeting, Product Costing and Foreign Exchange Risk Management. Multinational Corporations: International Transfer Pricing and Taxation: Variables impacting on transfer pricing strategies, Transfer Pricing Methodology, International Taxation.
Faculty Department
FACULTY OF LAW AND MANAGEMENT Department of Finance and Accounting
Contact Details
Administrative assistant: TASLIMA BOODHUN-JHUMKA
Telephone: 4037400
Email: t.boodhun@uom.ac.mu
 

 


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