TAILIEUCHUNG - A Proposed International Accounting Standard Reporting Turnover and Tax by Location A proposal by Richard Murphy BSc FCA on behalf of the Association for Accountancy and Business Affairs

In some cases, there may be reasonable proxies for quantified benefits and costs. For example, a firm might possess relatively complete technical descriptions of material flows (inputs, intermediate products, emissions). These material quantities, while not explicitly translated into financial quantities, may provide rules of thumb that qualitatively inform decision-making and guard against severe errors in decision-making. Finally, it is important to consider the difference between information that is collected by one unit of a firm and the transmission of that information to decision-makers who can act on it. For instance, environmental, health, and safety managers may possess a wealth of data that is useless unless. | A Proposed International Accounting Standard Reporting Turnover and Tax by Location A proposal by Richard Murphy BSc FCA on behalf of the Association for Accountancy and Business Affairs Contents Summary 2 Objectives 4 Definitions 5 Proposed International Accounting Standard 10 Explanatory notes 13 Likely objections 15 Technical notes 17 Notes for those concerned with Corporate Social 19 Responsibility About the author 22 About AABA 22 Richard Murphy and the Association for Accountancy and Business Affairs Limited AABA 2003 Richard Murphy can be contacted at 150 Beresford Road Ely Cambridgeshire CB6 3wD Phone 44 1353 645041 Fax 44 1353 645042 e-mail rjm@ This copyright work may not be reproduced without the express written permission of the author or AABA A Proposed International Accounting Standard - Reporting Turnover and Tax by Location 1 Summary The proposed International Accounting Standard that follows on Reporting Turnover and Tax by Location suggests that transnational corporations TNCs should disclose information about which entities make up the TNC where those entities are located what those entities do what value of sales they make in each state in which a member entity of the TNC is located split between o sales to independent third parties o sales to other entities within the TNC what value of purchases from other entities within the TNC are made by each member of the TNC how much added value each member of the TNC generates how much profit each member of the TNC makes in the locations in which it operates what tax each member of the TNC pays in the states in which it is located The purpose of the proposed standard is to provide information that will assist those seeking to appraise the organisation with regard to its corporate social responsibility investment risk tax risk its contribution by way of value added to the societies in which it operates its contribution to national well-being by way of tax payment within those locations It is

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