Tax and Financial Reporting for Transfer Pricing — A Comprehensive Overview
Transfer pricing concepts and reporting issues for tax and finance professionals navigating intercompany pricing in global environments.
Format
Online
NASBA Field of Study
Accounting
Level
Intermediate
CPE Credits
1
Author(s)
April Little, Steven C. Wrappe
Availability
1 year
Product Number
USITTPTFR26SSO
Navigating transfer pricing with confidence
Transfer pricing affects how multinational companies determine profit, manage tax exposure, and report related-party transactions. This course provides a multidisciplinary overview of transfer pricing through managerial, tax, and financial reporting perspectives.
Practical context for global tax issues
Participants explore the basics of transfer pricing, why intercompany pricing matters, and how transfer pricing objectives can differ across managerial accounting, GAAP, and tax compliance.
The course also covers these core topics:
- Primary, correlative, and conforming adjustments
- Uncertain tax positions under FASB Accounting Standards Codification® (ASC) 740, Income Taxes
- Acquired intangibles
- Impairments
- Tariffs
- Corporate governance considerations
Key benefits for daily work
This course builds a practical framework for understanding transfer pricing objectives and risks while connecting tax compliance concepts with financial reporting implications. It highlights common transfer pricing adjustments and related accounting considerations, and it addresses current issues affecting multinational organizations, including tariffs, dispute resolution, and governance.
Who Will Benefit
- Tax professionals who advise multinational organizations
- Finance and accounting professionals involved in intercompany transactions
- CPAs and other professionals seeking an overview of transfer pricing, tax compliance, and financial reporting considerations
Key Topics
- Transfer pricing fundamentals
- Managerial, tax, and financial reporting objectives
- Section 482 and arm’s-length principles
- Primary, correlative, and conforming adjustments
- FASB ASC 740, Income Taxes, uncertain tax positions
- Acquired intangibles and impairments
- Tariffs, refunds, and global supply chains
- Corporate governance and transfer pricing risk
Learning Outcomes
- Identify the basics of transfer pricing.
- Analyze the managerial, tax, and financial reporting objectives of transfer pricing.
- Identify the various types of transfer pricing adjustments.
Group ordering for your team
2 to 5 registrants
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Start order6+ registrants
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US customers call 1-800-634-6780 (option 1)
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