Ghana has seen growth in the number of multinational organisations operating in all sectors. There has been a consequent rise in the volume and variety of intercompany transactions for intra-group services such as royalties, debt financing, management and technical services. New transfer pricing (TP) regulations have thus been introduced to...
On July 9, 2009 the International Accounting Standards Board (IASB) issued the International Financial Reporting Standards (IFRS) for small and medium-sized enterprises (SMEs), an alternative framework for eligible entities in place of the full-set IFRS.
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