Functional analysis plays an important role in the preparation of transfer pricing documentation.
The importance of functional analysis can be attributed to the fact that it provides an overview of value creation within the supply chain, particularly related party transactions. It provides information on each party to a transaction regarding:
- the relative functions performed.
- the assets used; and
- the responsibility for the risks they assume in the creation of total value.
In most cases, a functional analysis is carried out during an interview for a functional analysis or during a conversation for a functional analysis.
功能分析在准备转让定价文档时,扮演着重要的角色。
功能分析的重要性可归因于它概述了供应链内价值的创造,特别是关联方交易。它提供了关于交易中每一方以下的信息:
- 所做的相对贡献,
- 所使用的资产;以及
- 他们在创造总价值过程中所承担的风险责任。
在大多数情况下,功能分析是在功能分析的访谈中进行的,或者在功能分析的谈话中进行。
这篇文章详细介绍了如何进行功能分析以评估研发活动的价值,并列出了评估过程中需要考虑的关键因素。同时,文章也提供了一个检查清单,帮助读者了解该过程的重要性和实施过程中应该注意的问题。
5 games to keep employees of CCS & Co Plt – Chartered Accountants and Bispoint Group of Accountants connected.
We put a lot of emphasis on ensuring that our team members enjoy a balanced life outside work.
Hence, our firm’s Sports and Social Committee is responsible for actively organising an exciting variety of events, such as the Annual Dinner, Annual Trips and Inter-accounting Firm Tournament.
These events are planned so that our professionals can take some time off to relax and, more importantly, come together to strengthen their sense of community and teamwork.
This year’s Inter-Accounting Firm Tournament will be held on February 25 and 26, 2023 (Saturday and Sunday). We welcome your support!
5项活动让 CCS 特许会计师 和 Bispoint Group of Accountants 的员工保持联系。
我们非常重视我们的团队成员享受工作以外的平衡生活。
有鉴于此,我们公司的康乐委员会积极举办各种令人兴奋的活动,如年度晚宴、年度旅行和会计师事务所之间的比赛。
这些活动的策划是为了让我们的专业人员可以抽出一些时间来放松,更重要的是,他们可以聚在一起加强社区意识和团队精神。
今年的会计师事务所之间的比赛将于2023年2月25日和26日(星期六和星期日)举行。我们欢迎你前来支持!
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