TRANSFER PRICE Definition

Bookmark and Share

TRANSFER PRICE is the price charged by an individual entity in a multi-entity corporation on transactions among the entities involved.

Learn new Accounting Terms

PLEDGED ASSET is an asset that is transferred to a lender as security for debt. The lender of the debt takes possession of the pledged asset, but does not have ownership unless default occurs.

ANOMALY, generally, is a deviation from the common rule. It is an irregularity that is difficult to explain using existing rules or theory. In securities, it is an unexplained or unexpected price or rate relationship that seems to offer an opportunity for an arbitrage-type profit, although not typically without risk. Examples include the tendency of small stocks to outperform large stocks, of stocks with low price-to-book value ratios to outperform stocks with high price-to-book value ratios, and of discount currency forward contracts to outperform premium currency forward contracts.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.