International dimensions of accounting

Massachusettsxiii, 217 p.;bibl., ind.;22 c

International Intracorporate Pricing: Non-American Systems and Views*

The yearly operations of a multinational firm involve a considerable amount of trade between the parent and its subsidiaries. These internal flows include both purchases and sales of raw materials, semi-finished and finished goods, and a wide range of services. They are often the single most important method of effecting capital transfers among the different countries in which the multinational firm operates and comprise an extremely secretive area of decision making.© 1972 JIBS. Journal of International Business Studies (1972) 3, 1–18