Transfer Pricing: Cost Accounting Principles Don't Strictly Apply to Finance Costs in Operating Cost Calculations.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Transfer pricing adjustment - in arriving at the operating cost in transfer pricing matters the principles of Cost Accounting will not be strictly applicable where cost of finance may be treated differently. - AT....