Transfer pricing for financial institutions
- 作者: Smullen, John.
- 出版: Cambridge, England : Woodhead Pub. 2001.
- 稽核項: 1 online resource (xii, 149 pages) :illustrations.
- 標題: BUSINESS & ECONOMICS Sales & Selling -- Management. , Sales & SellingManagement. , Transfer pricing. , Financial institutions. , Electronic books. , BUSINESS & ECONOMICS
- ISBN: 1855737094 , 9781855737099
- ISBN: 1280372095 , 9781280372094
- 試查全文@TNUA:
- 附註: Includes bibliographical references (pages 134-144) and index. Cover -- Contents -- Preface -- PART 1: AN INTRODUCTION TO TRANSFER PRICING IN FINANCIAL INSTITUTIONS -- 1. What is transfer pricing? -- Introduction -- The definition of transfer pricing -- Motives for transfer pricing -- The focus of the book -- 2. The general theory of transfer pricing -- Introduction -- The economist's perception of optimal transfer prices -- Comments on the simple optimal pricing model -- Transfer pricing: the accountant's perspective -- Conclusions -- 3. Transfer pricing in commercial organisations -- Introduction -- Single country transfer pricing systems -- Multinational transfer pricing practices -- Comments on transfer pricing experience -- 4. The uses of transfer pricing in financial organisations -- Introduction -- The nature of transfer prices -- Uses of transfer pricing -- Different types of transfer price -- Conclusions -- PART 2: SETTING TRANSFER PRICES IN FINANCIAL INSTITUTIONS -- 5. Integrating transfer prices with organisational structure -- Introduction -- Financial information: the strategic perspective -- The interrelationships of units -- Conclusions -- 6. Attitudes to risk -- Introduction -- The traditional view of risk -- Market-based attitudes to risk -- Conclusions -- PART 3: SPECIFIC TRANSFER PRICES -- 7. Transfer prices based on operating expenses -- Introduction -- The principles of activity-based costing -- The distinction between transfer pricing and cost allocation -- Problems in using activity-based costing information as part of a transfer pricing system -- The uses of cost-based information for transfer pricing -- Conclusions on the use of costing information -- Comparing financial and non-financial organisations -- 8. Transfer pricing the cost of funds: a general perspective -- Introduction -- Borrowing and lending, investing and funding -- Transfer pricing and time -- Comments on transfer pricing -- Conclusions -- 9. The transfer price of funds: some perspectives on wholesale and retail funding -- Introductio
- 摘要: A cutting-edge study of transfer pricing in the increasingly competitive financial services sector. It examines the many issues involved and suggests different techniques for establishing efficient transfer pricing systems. This book is essential reading for all organisations that raise and loan funds in today's global markets.
- 電子資源: https://dbs.tnua.edu.tw/login?url=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=101330
- 系統號: 005305624
- 資料類型: 電子書
- 讀者標籤: 需登入
- 引用網址: 複製連結
Establishing and maintaining effective transfer pricing policies is a key challenge in today's increasingly competitive international financial services sector. There are numerous issues involved, from the requirements of shareholders and risk management to the allocation of capital. There are also many different techniques for establishing efficient transfer pricing systems within an organisation. This illuminating handbook provides a thorough introduction to transfer pricing and its uses within financial organisations, as well as a clear analysis of all the issues involved. Transfer pricing is so complex and variable that there can be no definitive blueprint for success: however, in this book John Smullen has provided a vital contribution to the debate and a much-needed clarification of this important topic. Some of the areas covered: What transfer pricing is and why it is used Why transfer prices are so appropriate for financial institutions Why each organisation needs to approach the introduction of transfer prices differently How transfer pricing works in commercial organisations The different types of transfer price Specific analysis of the transfer pricing of funds, capital and derivatives How to evaluate risk adjusted performance measures The complexities of estimating marginal costs and revenues A framework for understanding the motivation of shareholders, managers and regulators How transfer pricing works as part of management information strategy This lucid and authoritative handbook will help you to: Understand the different techniques used in transfer pricing Establish transfer prices in line with your organisation's strategy and objectives Make sound decisions, minimise risk and achieve better outcomes This is a book for people involved in raising and loaning funds in today's global markets who wants to understand the issues involved in transfer pricing and the techniques required. It will be used by banking, investment, insurance and other financial organisations worldwide. An authoritative and detailed survey of transfer pricing in the financial sector A clear exploration by an expert in the field A full description of the issues involved and the techniques required
來源: Google Book
來源: Google Book
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