WorldCat Identities

Purvis, S. E. C. 1950-

Overview
Works: 6 works in 12 publications in 2 languages and 43 library holdings
Roles: Author
Publication Timeline
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Most widely held works by S. E. C Purvis
An analysis of the implications of the IASC's comparability project by Helen Morsicato Gernon( Book )

2 editions published in 1990 in English and held by 31 WorldCat member libraries worldwide

The auditor's preliminary evaluation of internal accounting control : a behavioral analysis by S. E. C Purvis( Book )

6 editions published between 1985 and 1988 in English and held by 8 WorldCat member libraries worldwide

Transfer pricing and the basic arm's-length return method (BALRM) by S. E. C Purvis( )

in English and held by 1 WorldCat member library worldwide

The article reviews and critiques the conceptual foundation of the transfer pricing methods proposed by the White Paper in the light of economic theory, literature, and key judicial d ecisions. It examines the existing and the proposed definitions and uses of comparable transactions and critically evaluates the BALRM and the BALRM-profit split approaches. The article also considers competent authority problems and questions whether BALRM-based techniques should be used as a method for determining transfer prices or as a reasonableness criterion. The authors conclude that the arm's-length return methods, as expounded in the White Paper, may not be consistent with the internationally accepted standard of arm's-length prices
Kaikei kijun no kokusaiteki chōwa( Book )

1 edition published in 1992 in Japanese and held by 1 WorldCat member library worldwide

At arm's length in the BALRM (Basic Arm's Length Return Method) by S. E. C Purvis( )

in English and held by 1 WorldCat member library worldwide

The IASC and its comparability project : prerequisites for success by S. E. C Purvis( )

1 edition published in 1994 in English and held by 1 WorldCat member library worldwide

 
Audience Level
0
Audience Level
1
  Kids General Special  
Audience level: 0.69 (from 0.66 for An analysi ... to 0.99 for The IASC a ...)

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