TRANSFER PRICING AS A TOOLFOR FINANCIAL ANALYSIS OFENTERPRISES

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.

Keywords

• трансфертное ценообразование
• финансовый анализ
• анализ сопоставимости предприятий
• transfer pricing
• financial analy sis
• analysis of comparable of enterprises