Search Results - subject:"Multinational entities"

International harmonization of accounting standards for multinational entities

DOMIL, Aura Emanuela; ARTENE, Alin Emanuel; PAVEL, … - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 350-356

In this work paper we intend to present an overview of the Securities and Exchange Commission (SEC) and the laws and regulations that a publicly held company must follow. The need for regulation has gone hand in hand with the offering of securities to the general public. The ability of companies...

Persistent link: https://www.econbiz.de/10010641542

The traditional rationale of the arm's length approach to transfer pricing - should the separate accounting model be maintained for modern multinational entities?

Sadiq, K. L. - 2004

modern multinational entities. The arm's length price methodology is examined to enable a discussion of the arguments in …. Multinational entities exist to operate in a way that independent entities would not, which the arm's length rules fail to take into … artificiality with respect to modern multinational entities, multinational banks are used as an example. The article concluded that …

Persistent link: https://www.econbiz.de/10009448284