Questions from International Accounting


Q: What are the various types of intercompany transactions for which a transfer

What are the various types of intercompany transactions for which a transfer price must be determined?

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Q: What are possible cost-minimization objectives that a multinational company might

What are possible cost-minimization objectives that a multinational company might wish to achieve through transfer pricing?

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Q: Why is there often a conflict between the performance evaluation and cost

Why is there often a conflict between the performance evaluation and cost minimization objectives of transfer pricing?

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Q: What is the significance of Bulletin A-8 of the Mexican

What is the significance of Bulletin A-8 of the Mexican Institute of Public Accountants?

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Q: What is the arm’s-length range of transfer pricing, and

What is the arm’s-length range of transfer pricing, and how does it affect the selection of a transfer pricing method?

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Q: Steffen-Zweig Company exchanges two used printing presses with a total

Steffen-Zweig Company exchanges two used printing presses with a total net book value of $24,000 ($40,000 cost less accumulated depreciation of $16,000) for a new printing press with a fair value of $...

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Q: In accounting for post-employment benefits, when are past service

In accounting for post-employment benefits, when are past service costs and actuarial gains and losses recognized in income?

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Q: How is depreciation determined for an item of property, plant,

How is depreciation determined for an item of property, plant, and equipment that is comprised of significant parts, such as an airplane?

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Q: How are the Anglo and less developed Latin cultural areas expected to

How are the Anglo and less developed Latin cultural areas expected to differ with respect to the accounting values of conservatism and secrecy?

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Q: In what way does the fair value model for investment property differ

In what way does the fair value model for investment property differ from the revaluation model for property, plant, and equipment?

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