COST ACCOUNTING
TRANSFER PRICING
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Question
[CLICK ON ANY CHOICE TO KNOW THE RIGHT ANSWER]
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Which of the following statements is the most appropriate regarding non-recognition?
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Non-recognized transactions cannot be determined at fair value
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If a transaction cannot be proven commercially carried out by an independent party, then the transaction can be considered as a non-recognized transaction
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If a transaction has never been carried out by an independent party, then the transaction can be considered as a non-recognized transaction
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For not-recognized transactions, it can be characterized by the closest alternative transaction or can be considered as not having occurred at all
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Explanation:
There is 1 question to complete.