Berry Ratio Unsuitable For Manufacturers And Interest Imputed Only On Differential Credit Period Delays
Berry Ratio Unsuitable For Manufacturers And Interest Imputed Only On Differential Credit Period Delays Issue Whether the Berry ratio (Operating Profit / Value Added Expenses) under TNMM is an appropriate Profit Level Indicator (PLI) for benchmarking international transactions of an entity with a full-fledged manufacturing profile. Whether interest can be imputed on delayed receivables from… Read More »