The objective of the course is twofold :
- Giving an understanding the particularities for controlling foreign operations
- Providing an overview of how to implement, understand and use performance measurement systems in a multinational
- Enseignant éditeur: Guelaud Olivier
The objective of the course is twofold :
- Giving an understanding the particularities for controlling foreign operations
- Providing an overview of how to implement, understand and use performance measurement systems in a multinational
1. The setting up of foreign operations : choice of structure and the impact on control
2. Exchange rate risk Management and hedging of transactions exposure
3. Accounting of foreign operations
4. Foreign financial statement translation (IAS 21)
5. Capital budgeting for multinational and political risk
6. Performance evaluation of multinational operations
7. Transfer pricing
8. International taxation
