The Resource Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing

Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing

Label
Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing
Title
Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing
Creator
Subject
Language
eng
Summary
This article discusses the issue as to whether foreign exchange gain or loss should be considered when computing the profit level indicator of the tested party and of comparable companies. The author concludes that it might be better to not include foreign exchange fluctuation in this computation because of the conflict between accounting principles and transfer pricing principles
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 1 ; p. 37-41
http://library.link/vocab/creatorName
Korde, A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • accounting principles
  • foreign exchange
Label
Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing
Instantiates
Publication
Label
Foreign exchange fluctuation and computation of the profit level indicator : conflict between principles of acounting and transfer pricing
Publication

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