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FINANCIAL - Coggle Diagram

- - - - Low variation
    - - High variation
  - - - Floating Exchange rate
    - - Fixed Exchange rate
      - Connected to other currency
- - - - IFRS Standards
        
        Aims
        
        Accountability
        
        Efficiency
        
        Transparency
        
        143 Jurisdictions
        
        for:
        
        International FR
        
        Shared=based Payment
        
        Deferral Accounts
        
        Business Combinations
        
        Insurance Contract
        
        Assets
        
        Mineral Resources
        
        Financial Instruments
        
        Liabilities
        
        Impairment
        
        Revenue
        
        Leases
      - Non-Profit
      - Public Interest
    - - Financial Statements
      - Inventories
      - Cash Flow Statement
      - Accounting Policy
      - Construction Contracts
      - Income Taxes
      - revenue
      - Proprieties
      - Employee Benefit
      - Leasies
- - - - Exchange Rate
      - International Payments
  - - - Board of Governors
    - - Promote Shared Prosperity
      - Decrease extreme poverty
- - - - Importer pay less
      - Exporter sell less
      - High Demand
    - - Exporter
      - Importer pay more
      - Low Demand
- - - - Oligopoly
    - - Influence Policy Maker
    - - 30% of FDI in tax Havens
      - Transfer Mispricing
        
        Pricing manipulation
      - Approaches
        
        Arm's length Principle
        
        Trade as unrelated Companies
        
        Unitary Taxation
        
        Taxing based on:
        
        Third Party sales
        
        Employment
        
        Assets Value