• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

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

Transfer Pricing

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

  • This topic has 2 replies, 2 voices, and was last updated 1 year ago by worlanyo12.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • December 5, 2023 at 11:52 am #696139
    worlanyo12
    Participant
    • Topics: 14
    • Replies: 11
    • ☆

    Hello, as regards transfer pricing- in terms of goal congruence, profit motivation, the autonomy of divisions, fair performance measurement, and optimization of resources – how do these things change if the cost used is actual vs budget vs standard vs VC

    Also, the evaluation of say using market prices does it change if there is spare capacity or not?

    December 5, 2023 at 3:25 pm #696166
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10605
    • ☆☆☆☆☆

    That’s a set of questions which more or less requires a lecture. Luckily, I think you will find most of your queries addressed in Chapter 13 of our notes and the accompanying lectures.

    There is also an excellent technical article available on the ACCA site:

    https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles/transfer-pricing.html

    December 5, 2023 at 3:31 pm #696167
    worlanyo12
    Participant
    • Topics: 14
    • Replies: 11
    • ☆

    Thank You

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • The topic ‘Transfer Pricing’ is closed to new replies.

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

  • olaonisegun on Chapter 13 Capital Gains Tax – Individuals – Reliefs TX-UK FA2023
  • KK41 on Types of Corporation and Ways of Formation – ACCA Corporate and Business Law (LW) (ENG)
  • tules on Discounted Cash Flow Further Aspects, Lease versus Buy – ACCA Financial Management (FM)
  • zan13898 on The Stages of an Audit – After Appointment – ACCA Audit and Assurance (AA)
  • Rajshekharrsf on Advanced Idle Time variances – Variance analysis – ACCA Performance Management (PM)

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