Transfer pricing and IFRS

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Transfer pricing and IFRS: Implications of IFRS on cost sharing arrangements

At a glance

This article addresses the impact of adopting IFRS accounting policies may have on an organization's existing and future cost sharing arrangements.

Implications of IFRS on cost sharing arrangements


This article addresses the potential impacts that adopting IFRS accounting policies, particularly those related to revenue and expense recognition, may have on an organization's existing and future cost sharing arrangements. Specifically, this article analyzes how adopting new IFRS accounting policies may impact the following key elements of CSAs:
  • The calculation of reasonably anticipated benefits
  • The application of the commensurate-with-income standard
  • The determination of intangible development costs