Part 1 – Section B.3. Other global topics

CMA1.B3.a. summarize the functions of the World Bank and the International Monetary Fund

CMA1.B3.b. define direct foreign investment and demonstrate an understanding of how it can benefit a firm

CMA1.B3.c. define an American Depository Receipt (ADR)

CMA1.B3.d. identify and explain the benefits of international diversification

CMA1.B3.e. define Direct Foreign Investment

CMA1.B3.f. identify the risks of direct foreign investment, including political risk and exchange rate risk

CMA1.B3.g. demonstrate an understanding of the issues inherent in multinational capital budgeting and financing

CMA1.B3.h. calculate the overall expected return and variance of a “portfolio” of projects

CMA1.B3.i. identify and explain methods of payment for international trade, including prepayment, letters of credit, sight drafts, time drafts, consignment, and open account

CMA1.B3.j. identify and explain common trade financing methods, including cross-border factoring, letters of credit, banker’s acceptances, forfaiting, and countertrade

CMA1.B3.k. demonstrate an understanding of how transfer pricing is used by multinational firms to manage their effective worldwide tax rate

CMA1.B3.l. identify legal and ethical issues in conducting business worldwide