محمد ادم علي, الصادق2016-08-152016-08-152016-08-011858-6228http://hdl.handle.net/123456789/2934The study problem represented that in the globalization of international activity and application of World Trade Organization requirements many international companies manage to practice it is business outside of its country through it's foreign branches or through joint companies , some of these companies prepared branches and consolidated financial statements accordance to local accounting standards of hosted country .