TY - JOUR AB - Provides a practical guide to option adjusted transfer pricing. Describes the basic elements of the finances and accounting required to make this practical. Presents basic examples of funds transfer pricing. Considers the risks involved. VL - 8 IS - 6 SN - 0965-7967 DO - 10.1108/EUM0000000005392 UR - https://doi.org/10.1108/EUM0000000005392 AU - van Amson Peter PY - 2000 Y1 - 2000/01/01 TI - Implementing option adjusted transfer pricing T2 - Balance Sheet PB - MCB UP Ltd SP - 29 EP - 31 Y2 - 2024/03/28 ER -