UID:
edocfu_9960073627902883
Umfang:
1 online resource (165 p.)
ISBN:
1-280-37209-5
,
9786610372096
,
1-85573-709-4
Inhalt:
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 p
Anmerkung:
Description based upon print version of record.
,
Front Cover; Transfer Pricing for Financial Institutions; Copyright Page; Dedication; Table of Contents; Preface; PART 1: AN INTRODUCTION TO TRANSFER PRICING IN FINANCIAL INSTITITHONS; Chapter 1. What is transfer pricing?; Introduction; The definition of transfer pricing; Motives for transfer pricing; The focus of the book; Chapter 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
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Chapter 3. Transfer pricing in commercial organisationsIntroduction; Single country transfer pricing systems; Multinational transfer pricing practices; Comments on transfer pricing experience; Chapter 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; Chapter 5. Integrating transfer prices with organisational structure; Introduction; Financial information: the strategic perspective
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The interrelationships of unitsConclusions; Chapter 6. Attitudes to risk; Introduction; The traditional view of risk; Market-based attitudes to risk; Conclusions; PART 3: SPECIFIC TRANSFER PRICES; Chapter 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
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Comparing financial and non-financial organisationsChapter 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; Chapter 9. The transfer price of funds: some perspectives on wholesale and retail funding; Introduction; To what extent are wholesale and retail funding equivalent?; Price making; Effective duration of funds; Differences between wholesale and retail customers; Discontinuities in wholesale funding; Conclusions
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Chapter 10. The transfer pricing of capitalIntroduction; Capital as funding; Regulatory capital; Capital at risk; Conclusions; Chapter 11. Risk adjusted performance measures: the transfer price of investment portfolios; Introduction; General issues in relation to RAPMs; The measures; Problems with the measures; Conclusions; Chapter 12. Risk adjusted performance measures: return on risk adjusted capital and associated measures; Introduction; RORAC; Evaluation of RORAC style measures; Is the RORAC approach totally misplaced?; Conclusions
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Chapter 13. Risk adjusted performance measures: a critical overview
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English
Weitere Ausg.:
ISBN 1-85573-372-2
Sprache:
Ägyptisch
