IDEAS home Printed from https://ideas.repec.org/h/wsi/wschap/9789814324625_0005.html
   My bibliography  Save this book chapter

The Role of Intangible Assets in Allocating the Inter-Firm Profit of a Global Consolidated Business: International Transfer Pricing

In: Management Of An Inter-Firm Network

Author

Listed:
  • Yasuhiro Monden

    (University of Tsukuba, Japan)

Abstract

The following sections are included:IntroductionStep 1: Measuring the Joint Profit as Allocation ObjectExample of assumed conditionsMeasuring the profit as allocation object from the income statements of companies P and SStep 2: Measuring the Basic ProfitSelection of a comparable target company that has no significant intangible assetsProfit measure used in calculating basic profitsMeasuring the residual profit of companies P and SStep 3: Allocation of the Residual Profit Based on the Expense of the Intangible AssetsMeasurement methods of intangible assetsMethod of measuring the absolute value of intangible assetsMethod of measuring the relative value of intangible assetsThe historical cost of the intangible assetAnnual cash disbursement or expense for developing and maintaining the intangible assetApplication of the method to the numerical exampleConclusion: Game Theoretic Scheme of the Residual Profit Allocation MethodReferences

Suggested Citation

  • Yasuhiro Monden, 2011. "The Role of Intangible Assets in Allocating the Inter-Firm Profit of a Global Consolidated Business: International Transfer Pricing," World Scientific Book Chapters, in: Yasuhiro Monden (ed.), Management Of An Inter-Firm Network, chapter 5, pages 77-92, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789814324625_0005
    as

    Download full text from publisher

    File URL: https://www.worldscientific.com/doi/pdf/10.1142/9789814324625_0005
    Download Restriction: Ebook Access is available upon purchase.
    File URL: https://www.worldscientific.com/doi/abs/10.1142/9789814324625_0005
    Download Restriction: Ebook Access is available upon purchase.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wsi:wschap:9789814324625_0005. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: http://www.worldscientific.com/page/worldscibooks .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.