ЕФЕКТИ НА ТРАНСФЕРНОТО ЦЕНООБРАЗУВАНЕ И СТЪЛБ 2 НА ОИСР ВЪРХУ ОДИТА НА ФИНАНСОВИТЕ ОТЧЕТИ
EFFECTS OF TRANSFER PRICING AND OECD PILLAR TWO ON THE AUDIT OF FINANCIAL STATEMENTS

Summary/Abstract: This article examines the impact of transfer pricing and the OECD’s Pillar 2 (Qualified Domestic Minimum Tax – QDMTT) on the audit of financial statements. It analyzes the specific audit risks, the procedures for addressing them, and the disclosure requirements under IAS 24 and IAS 12 (amended 2023). A review of the current accounting and regulatory framework, including Directive (EU) 2022/2523, is provided. The study shows that both areas generate risks of material misstatements with a high degree of complexity, requiring an integrated audit approach and the engagement of specialized experts under ISA 620.

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