Topic 6 International Accounting, Finance and Foreign Exchange




                                                                                              
International Accounting, Finance and Foreign Exchange

When it comes to business agreements, you will realize that domestic business looks at business agreement in relations to issues at home such as pricing issues, quantities, logistics and delivery of goods and services and other matters that may have an impact on domestic business operations.

When it comes to international business operations you will come across issues such as;
·         Currency to be used in the international business transactions.
·         Credit worthiness of the importer.
·         Acceptable methods of payment.
·         Arranging finance. 

Currency to be used;
Selection of currency for settlement of trade is a very important issue in international finance because when it comes to export and import of products, you will notices that importers would prefer to receive payment in his home currency while the exporter would prefer to pay in his home currency. There are terms that you would come across when it comes to payment of goods and services by international business. Such terms used are weak currency and hard currency. When a currency is weak exporter would prefer to be paid in hard currencies therefore most payments are done in US Dollars, UK pounds, Japanese Yen etc. These currencies are strong. The exports of most developing countries are made in US Dollars. 

Credit Worthiness of the Importer
Credit worthiness of importers should be first established by the exporters because of certain risks and therefore it is important to check out the credit rating of your importer. Does the importer have a good credit rating with the bank? Does the importer have the financial capabilities to pay for the imported goods? Is the imported company of reputable standing etc.
Credit worthiness of importers should be first established by exporting firms before exports are made. This can be done by seeking independent information from the bank or any reputable firm, (Banks, financial institution, other reputable firms etc.) Once such information is received by the exporters, there should be some good understanding between both parties on the type or method of payment to be used.

Methods of Payment
Both exporter and importer should agree on the particular of payment, after assessing the importers credit worthiness. The methods of payment that can be used are as follows;
·         Payment in Advance - Most exporters prefers the advance payment prior to shipment as this arrangement does not involve risks. 

·         Open Accounts – Under Open Account the importer first receives the goods and then arranges for the payment. Hence it is the safest form of payment from the point of view of the importer however, from exporter’s point of view it involves risks in getting the goods delivered per the order. 

·         Documentary Collection – Due to risks and problems involved in advance payment and open account, international financial institutions and banks have come up with a number of instruments to facilitate payments. Example of documentary instruments are; Sight Bill of Exchange and Time Bill of Exchange.
 

o   Sight bill of exchange requires payment immediately after the transfer of title of the good to the importer by the exporter. The importers bank after receiving the Bill of Landing and sight bill of exchange arranges payment immediately. 

o   Time bill of exchange requires the importer to arrange for the payment after sometimes (60 days or 90 days) receiving the possession of goods. Importer accepts the goods by Trade Acceptance documents and payment is arranged accordingly.
 

·         Letter of Credit (LOC) – This instrument is carried out to avoid the risk involved in other methods of payment. LOC is issued by bank wherein the bank promises the exporter to pay upon receiving the proof that the exporter completed all formalities specified in the documents. 

·         Credit Cards – Are used for small international business transactions by the market intermediaries like retailers and also by customers. Examples; Visa Cards, American Express and Master Cards. 

·         Counter Trade – Is an arrangement to pay for import of goods and services with something other than cash. (Goods for Goods).
 

International Financial Environment
When discussing the International Financial Environment, you will realize that the extent of influences covers a wide range of issues from size of business, pattern of business, and the direction of business. Let us look at some of the factors that you may come across;
Exchange Rates – were determined on the basis of the value of metal contained in the coins of two countries. This system was referred to as the commodity specie standard. This system was followed by gold standard.
Gold Standard – (Please do a research on this method. It was introduced and adopted by several countries, and later abolished). 

Exchange rate Regime since 1973
·         Floating-rate System – Market forces determines the exchange rates of currencies under floating rate system. 

·         Pegging of Currency – A developing country peg its currency either to a strong currency or to a currency of a country with which it has a large share of trade.

·         Crawling Peg – This is a hybrid of fixed rate and floating rate. The exchange rate of a currency with which it is pegged is stable in the short-run but changes gradually over a period of time in order to reflect the change in the market. 

·         Target-zone Arrangement – Exchange rates are fixed with respect to the currencies of the countries of a particular zone and the exchange rates float with respect to the countries outside the zone. 


Theories of Exchange Rate Behaviour
The theories of exchange rate behaviour are classified as follows;
·         Balance of Payment Approach – According to this theory, the inflow of foreign exchange takes place under the following two situations;

o   Through export of goods and services when the price level in the domestic country is lower compared to that in foreign countries.

o   Through foreign investment when the interest rates in the domestic country are higher than that in the foreign countries.

 

·         Monetary Approach of Flexible-price Version – According to this approach, the exchange rate between two currencies is fixed on the basis of demand and supply of money in the two countries. 

·         Monetary Approach of Sticky-price Version – This theory proposes that increase in money supply results in decline in value of domestic currency. 

o   Money supply in a country is positively related to market interest rate.

o   Purchasing power parity theory applies in the long-run and as such the expected inflation differential changes influence the exchange rates. 

·         Portfolio Balance Approach – this theory emphasises that the exchange rate is determined based on not only inflow and outflow of foreign exchange, but also the holding of financial assets like domestic and foreign bonds.
 

Global Capital Structure
Capital is the main resources that businesses needs to operate and carry out business activities so regardless of whether you are a domestic firm or an international firm, capital resources is needed.  Capita provided by the owners are known as equity capital. Capital that is secured from other sources such as in the form of loans etc. is known as debt equity.
As business firms grow and expand their operations globally, they should carefully determine the level of equity capital and debt capital as and when it is required and in most cases it depends on the expansion strategies.
Some international firms make use of the accumulated profits and reserves to meet the increase demand for capital. 

Global Cash Flow Management
When discussing cash flow management, you are dealing with short-term financing. In term of international business, MNCs have to plan, organize and monitor the cash inflow and cash outflow of its different operations to ensure there is sufficient capital to continue its operations on a daily basis and this is where the issue of cash flow management come in.
Operating cash flows include direct and indirect cash flows. Direct cash flows include inflows and outflows.
It is important that there is cash flowing into the business because this is necessary for the day to day business activities in order to pay for raw materials, remunerations, royalties and commissions and other direct and indirect costs that may be incurred by any businesses.
For international business, cash flows is multi directional meaning cash inflows from a Japanese business operations can sometimes be used for accounts payables in China etc.



Cash Flow Management
Cash flow can be managed either through a centralized treasury operation or through its subsidiary or between subsidiaries and among subsidiaries and the parent company. A process that some companies use is known as Netting. When the cash flows between parent company and its subsidiary, between subsidiary and among subsidiary takes place, the two-way cash flows are netted against one another. Netting enables the companies to pay the net balances only.

Cash Pooling is another process that MNCs uses and this when MNCs and their units operating across the countries need to maintain larger sums of cash in order to have liquidity. Given the fact that large amount of cash increases cost, MNCs pool cash and capital of all its units in order to economise the cash and capital balance and flow.
 
Cash Flow Management
Cash flow can be managed either through a centralized treasury operation or through its subsidiary or between subsidiaries and among subsidiaries and the parent company. When the cash flows between parent company and its subsidiary, between subsidiary and among subsidiary takes place, the two-way cash flows are netted against one another. Netting enables the companies to pay the net balances only. 

Foreign Exchange
As discussed in the beginning of this topic, the importing country pays money to the exporting country in return for goods and services in either the domestic currency or in a hard currency. The currency which is use in the payment transaction is called the foreign exchange. This foreign exchange is the money in one country for money or credit or goods or services in another country.
Foreign exchange includes foreign currency, foreign cheques and foreign drafts. Foreign exchange is bought and sold in foreign exchange markets. Components of foreign exchange markets include the following; Buyers, Sellers, and Intermediaries. 

Exchange Rate Determination
The transactions in the foreign exchange markets (buying and selling of foreign currencies) take place at a rate which is called an “exchange rate”.
Exchange rates are the price paid in the home currency for a unit of foreign currency and this can be quoted in two ways;
·         One unit of foreign money to a number of units of domestic currency.
·         A certain number of units of foreign currency to one unit of domestic currency

Demand for foreign exchange is determines by the country’s;
·         Import of Goods and Services.
·         Investment in foreign countries.
·         Other payments involved in international transactions.
·         Other types of outflow of foreign capital. 

Supply of foreign exchange is due to the following;
·         Country export of goods and services to foreign countries.
·         Inflow of foreign capital.
·         Payment made by the foreign government.
·         Other types of inflow of foreign capital.

 

Fixed and Flexible Exchange Rates
Fixed Exchange Rates – IMF member countries used to fix or determine exchange rates by pegging operations and/or resorting to exchange control. Under this system, the governments used to fix the exchange rate and the central bank to operate it by creating ‘exchange stabilization fund’. The central bank of the country purchases the foreign currency when the exchange rate falls and sells the foreign exchange when the exchange rate increases. (Rao, 2012:388)

Why do countries go for the Fixed Exchange Rate System?
Advantages why countries are go for Fixed Exchange Rates systems is because of the following reasons; (Fixed Exchange Rates).
·         Fixed exchange rates ensure certainty and confidence and thereby promote international business.

·         Fixed exchange rates promotes long-term investments by various investors across the globe.

·         Most of the world currency areas like US dollar areas and sterling pound areas prefer fixed exchange rates.

·         Fixed exchange rates results in economic stabilization.

·         Fixed exchange rates stabilize international business and avoid foreign exchange risks to a greater extent.

Few Disadvantages (Fixed Exchange Rates)
·         IMF permits occasional changes due to problems with exchange rate system. System or can be changed to ‘managed flexibility system’. The Managed Flexible System needs large foreign exchange reserves to buy or sell foreign exchange in order to manage the exchange rates.

·         Fixed Exchange Rate system may result in a large-scale destabilizing speculation in foreign exchange markets.

·         Long-term foreign capital may not be attracted as the exchange rates are not pegged permanently.

·         Most of the economies in recent years are liberalized and globalized. These economies prefer flexible exchange rate system. 

Flexible Exchange Rates
Flexible exchange rates are also called floating or fluctuation exchange rates and it is determined by market forces like demand and supply of foreign exchange. In this instances you will find that the government or monetary authority try not to interfere or intervene in the process.

Advantages
·         This system is simple to operate and does not result in deficit or surplus of foreign exchange. The exchange rate moves automatically and freely.

·         The adjustment of exchange rate under this system is a continuous process.

·         The system helps for the promotion of foreign trade

·         This system permits the existence of free trade and convertible currencies on a continuous basis.

·         This system eliminates the expenditure of maintenance of official foreign exchange reserves and operation of the fixed exchange system

Disadvantages
·         Market mechanism may fail to bring about an appropriate exchange rate and the equilibrium may fail to give the necessary signals to correct the balance of payments position.

·         It is difficult to define a flexible exchange rate.

·         Under the flexible rate system, speculation adversely influences fluctuations in supply and demand for foreign exchange

·         Under this system a reduction in exchange rates leads to a vicious circle of inflation. 

Students are encouraged to read Chapter 16 Textbook; International Business, (Rao 2012) further into the Foreign Exchange Markets and to understand the following;

Functions of Foreign Exchange Market

·         Transfer of Purchasing Power

·         Credit for International Business

·         Minimize Exchange Rate Risks 

Nature of Foreign Exchange Market

·         Widespread Geographically

·         All Time Operation

·         Market Participation 

Students please read the recommended text books on the different topic.

 

Source:
International Business Environment by Francis Cherunilam, (2009) Himalaya Publishing House.
International Business by P Subba Rao, (2012) Himalaya Publishing House.
Business Ethics by Andrew Crane, Dick Matten, (2007) Oxford University Press or other related text books and materials.
 


 

 

 

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