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International Accounting System

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International Accounting System
NATIONAL OPEN UNIVERSITY OF NIGERIA

SCHOOL OF MANAGEMENT SCIENCES

COURSE CODE: ENT432

COURSE TITLE: INTERNATIONAL ACCOUNTING SYSTEM

ENT432
INTERNATIONAL ACCOUNTING SYSTEM Course Developer/Writer A. I. Ehiagwina School of Management Sciences National Open University of Nigeria Lagos.

Course Editor

Dr. I. D. Idrisu School of Management Sciences National Open University of Nigeria Lagos

Course Coordinator

Mrs C. Aturu-Aghedo School of Management Sciences National Open University of Nigeria Lagos.

Programme Leader

Dr. I. D. Idrisu School of Management Sciences National Open University of Nigeria Lagos

INTERNATIONAL ACCOUNTING SYSTEM (ENT432)
Module 1: INTERNATIONAL ACCOUNTING Unit 1: Financial Accounting with International Perspective Unit 2: Factors Influencing Accounting Development Unit 3: Diversity in Financial Accounting Practices

Module 2: ACCOUNTING HARMONIZATION Unit 1: Promotion of International Accounting Harmonization Unit 2: International Accounting Standard Committee Unit 3: Financial Reporting in the International Environment Unit 4: Global Assessment of Disclosure Practices

Module 3: ISSUES WITH MULTINATIONAL CORPORATIONS Unit 1: The Multinational Corporations Unit 2: International Financial Statement Analysis Unit 3: Information Systems for Multinational Planning and Control Unit 4: Multinational Budgeting

Module 4: EVALUATION AND TRANSLATION Unit 1: Performance Evaluation in MNCs Unit 2: Issues to Consider when Developing MNC Evaluation Systems Unit 3: Foreign Currency Translation Unit 4: Translation Methods

MODULE 1: INTERNATIONAL ACCOUNTING UNIT 1: FINANCIAL ACCOUNTING WITH INTERNATIONAL PERSPECTIVE CONTENT 1.0 Introduction 2.0 Objectives 3.0 Main Content 3.1 Accounting and the Environment 3.2 Globalization and Financial Services 3.3 Organization of Management Information Systems 4.0 Conclusion 5.0 Summary 6.0 Tutor Marked Assignment 7.0 Reference/Further Reading

1.0 INTRODUCTION Financial
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