1.

Record Nr.

UNINA9910984593303321

Autore

Melega Anatol

Titolo

Geopolitical Risks in Financial Reporting and Transfer Pricing / / by Anatol Melega

Pubbl/distr/stampa

Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2025

ISBN

9783031766008

Edizione

[1st ed. 2025.]

Descrizione fisica

1 online resource (195 pages)

Collana

Contributions to Finance and Accounting, , 2730-6046

Disciplina

657.3

658.1512

Soggetti

Financial statements

Finance

Corporations - Accounting

Transfer pricing

Geopolitics

Security, International

Financial risk management

Capital market

International economic integration

Globalization

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

Internationalisation of Companies - From Geopolitics to Geo-accounting -- Opportunities to Attract Foreign Direct Investments by Leveraging Financial Accounting Information -- Financial Reporting Framework in Emerging Economies – BRICS -- Accounting and Tax Policies Applied to Transfer Pricing in BRICS Economies.

Sommario/riassunto

This book explores the impact of geopolitical changes on financial reporting, transfer pricing, and foreign investment flows. It focuses on how geopolitical instability affects companies in emerging and developing economies, highlighting shifts in international reporting and risk management. The main objectives are to analyze transformations in the internationalization of business, assess the impact of accounting information on investment attraction, and



evaluate tax policies. In the context of a changing geopolitical environment and the rise of economic multipolarity, particularly with a focus on BRICS economies, the book addresses the strategic adaptations needed in financial reporting and compliance. Offering an in-depth perspective on the complexity and interconnectedness of today's risks, this book is an essential guide for scholars and financial professionals navigating the global economic landscape.