Foreign exchange fluctuation and computation of the profit level indicator conflict between principles of acounting and transfer pricing Ajit Korde Electrónico
By: Korde, Ajit
.
Material type: 
ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | DIVISAS | CAMBIO EXTERIOR | INDIA
In:
International Transfer Pricing Journal v. 24, n. 1, January - February 2016Summary: This article discusses the issue as to whether foreign exchange gain or loss should be considered when computing the profit level indicator of thetested party and of comparable companies. The author concludes that it might bebetter to not include foreign exchange fluctuation in this computation because of the conflict between accounting principles and transfer pricing principles.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | ITPJ/2017/1-6 (Browse shelf) | Available | ITPJ/2017/1-6 |
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This article discusses the issue as to whether foreign exchange gain or loss should be considered when computing the profit level indicator of thetested party and of comparable companies. The author concludes that it might bebetter to not include foreign exchange fluctuation in this computation because of the conflict between accounting principles and transfer pricing principles.
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