• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

Transfer Pricing

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Transfer Pricing

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • July 28, 2017 at 3:54 pm #399182
    mjibola
    Participant
    • Topics: 131
    • Replies: 135
    • ☆☆☆

    Hello John,

    I know fixed cost would remain fixed, but do we strictly calculate transfer price using the marginal cost principle only? When could it be sensible to consider fixed cost? When an incremental fixed cost arises? The technical article on the ACCA website on transfer price didn’t consider and I’d like to know.

    July 28, 2017 at 6:55 pm #399208
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54711
    • ☆☆☆☆☆

    Yes – it would only be sensible to include fixed costs if transferring to the other division resulted in additional/incremental fixed costs 🙂

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • crabtreef on PM Chapter 9 Questions Short-term decision making
  • Abdjr11 on Financial management objectives – ACCA Financial Management (FM)
  • John Moffat on FA Chapter 6 Questions Depreciation
  • Masterodad on FA Chapter 6 Questions Depreciation
  • natashad25 on MA Chapter 3 Questions Presenting Information

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in