IFRS and Transfer Pricing as per Income Tax Act, 1961

CA S.SAIRAM , Last updated: 27 August 2010  
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IFRS and Transfer Pricing as per Income Tax Act, 1961 The bundle of IFRS that we have in the pipeline is no kith and kin for the existing Transfer Pricing concepts. IFRS dwells predominantly on the Fair Value concept. Majority of these standards (for e.g. IFRS-3, IFRS-5, IAS-40, IAS-39, IAS-1

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CA S.SAIRAM
(IFRS Consultant)
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