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Understanding Transfer Pricing (In Hindi)
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Understanding transfers between two countries and their cost allocation centers through transfer pricing.

Ashima Negi is teaching live on Unacademy Plus

Ashima Negi
CBSE UGC NET. Full time Assistant Professor; MBA-FINANCE;BBA;NCFM;PGDM;TQM;ISO & QS9000;Assurance;CCIBL, Youtuber studytalkwithashima

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  1. UGC NET EXAMINATION 2019 METHODS TO UNDERSTAND COST ACCOUNTING IN 60 MINUTES By:- Assistant Professor(Ms.)Ashima Negi Candidate For Doctorate ( Ph.D.) UGC NET-Management. CA(I), MBA Finance, BBA, PGDM-Materials Management, NCFM, TQM & ISO 9000, QS 9000 & Assurance, CCIBL.

  2. TRANSFER PRICING Transfer pricing can be defined as the value which is attached to the goods or services transferred between related parties./n other words, transfer pricing is the price which is paid for goods or services transferred from one unit of an organization to its other units situated in different countries (with exceptions).

  3. TRANSACTIONS UNDER TRANSFER PRICING Sale of finished goods; Purchase of raw material; Purchase of fixed assets; Sale or purchase of machinery etc. Sale or purchase of Intangibles Reimbursement of expenses paid/received: IT Enabled services Support services Software Development services; Technical Service fees: Management fees; Royalty fee; Corporate Guarantee fees Loan received or paid.

  4. PURPOSE OF TRANSFER PRICING The key objectives behind having transfer pricing are: Generating separate profit for each of the divisions and enabling performance evaluation of each division separately Transfer prices would affect not just the reported profits of every center, but would also affect the allocation of a company resources (Cost incurred by one centre will be considered as the resources utilized by them)

  5. unacademy All live & Lessons by all Weekly quizzes structured courses top Educators & doubt-clearing 100 US ASHIMA NEGI Referral Code - negi1983-8777