Definition: Transfer price

SNA 1993

A transfer price is a price, adopted for book-keeping purposes, which is used to value transactions between affiliated enterprises integrated under the same management at artificially high or low levels in order to effect an unspecified income payment or capital transfer between those enterprises.
Source:
United Nations, "System of National Accounts (SNA) 1993", § 3.79, United Nations, New York, 1993
Created:
Updated:

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