Abstract
The article outlines the basics of using transfer pricing methods applied to the financial analysis of the enterprise. It focuses on the application of transfer pricing methods not only over prices control between related organizations, but for analysis of the financial performance of companies. It proposes to use comparison of profitability of comparable companies during the reporting period. Shows an approach for the search and selection of comparable companies using information systems SPARKS or Bureau van Dijk. It analysis some examples in which the methodology is applicable transfer pricing as a tool of financial analysis.
Highlights
The article outlines the basics of using transfer pricing methods applied to the financial analysis of the enterprise
It focuses on the application of transfer pricing methods over prices control between related organizations, but for analysis of the financial performance of companies
Shows an approach for the search and selection of comparable companies using information systems SPARKS or Bureau van Dijk. It analysis some examples in which the methodology is applicable transfer pricing as a tool of financial analysis
Summary
The article outlines the basics of using transfer pricing methods applied to the financial analysis of the enterprise. Чтобы понять это, необходимо сравнить результаты деятельности анализируемой компании с результатами деятельности других компаний, реализующих сопоставимые товары/работы/услуги на том рынке, на котором ведет свою деятельность анализируемая компания.
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