COST ACCOUNTING
TRANSFER PRICING
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Question
[CLICK ON ANY CHOICE TO KNOW THE RIGHT ANSWER]
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What indicators are used to benchmark the independence of comparative data in searching criteria?
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NAICS
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US SIC
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Boolean
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BVD
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Explanation:
Detailed explanation-1: -Bureau van Dijk (BvD) considers that the Ultimate Owner (UO) of a subject company is the shareholder with the highest direct or total ownership percentage, given that this shareholder is an independent company (see Horobet et al., 2019 p. 8 for a description of Orbis independence indicators).
Detailed explanation-2: -Unique identifiers. Crucial for integration projects. Each company has a BvD ID number, created from its national company number. Also included are local ID numbers and other important ID numbers including LEI (Legal Entity Identifier) numbers.
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