More than 3,800 accounting and finance professionals participated in a Deloitte webcast on intercompany accounting. The poll results showed that the greatest challenges to implementing intercompany accounting were disparate software systems, complex intercompany agreements, and transfer pricing compliance. Most companies reported that accounting took the lead in managing intercompany accounting. Nearly half of companies described their intercompany accounting framework as defined but still working to standardize and achieve consistency. The largest potential benefits from a comprehensive intercompany accounting program were seen as financial reporting integrity and reducing fines or penalties.

1. Cleaning up intercompany
accounting: Driving efficiency
while managing risk
Deloitte Poll, results from May 26, 2016

2. Copyright © 2016 Deloitte Development LLC. All rights reserved. 2
Methodology
More than 3,800 professionals participated in a
Deloitte Dbriefs webcast, “Cleaning up
intercompany accounting: Driving efficiency
while managing risk,” on May 26, 2016. Poll
respondents were largely in accounting (47.2
percent) and finance (22.9 percent) roles.
To replay the Deloitte Dbriefs webcast, visit the
archive online.

3. Copyright © 2016 Deloitte Development LLC. All rights reserved. 3
Which do you believe poses the greatest challenge to your
organization’s implementation of intercompany accounting?
Votes received: 4,127
22.4% Don’t know/not applicable
21.4% 16.8% 16.7% 9.4%13.3%
Disparate
software systems
Complex
intercompany
agreements
Transfer
pricing
compliance
Foreign exchange
(FX) exposure
Intercompany
settlement

4. Copyright © 2016 Deloitte Development LLC. All rights reserved. 4
Who do you believe has taken the lead in managing your
organization’s intercompany accounting?
Votes received: 4,107
12.4% Don’t know/not applicable
Combination of
accounting, tax,
treasury
24.4%
Accounting
55.7%
Tax
5.5%
Treasury
2.1%

5. Copyright © 2016 Deloitte Development LLC. All rights reserved. 55
How would you describe your company’s intercompany
accounting framework?
Defined—aims to achieve
consistency in intercompany
accounting, but we’re still working
on it
Developing—it is a goal we want
to achieve, but we have yet to
standardize our governance
Leading—provides a holistic
perspective, with efficient systems
and communication across critical
functions
42.5%25.6% 9.2%
Votes received: 4,023
22.7% Don’t know/not applicable

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Where do you believe your organization stands to benefit the
most from a comprehensive intercompany accounting program?
40.3%
3.1%
21.4%
13.2%
5.6%
Votes received: 3,800
16.5% Don’t know/not applicable
Financial reporting integrity
A reduction in fines, penalties, or unintended taxable events
A more reliable internal control environment
All of the below
A more efficient month end close and/or statutory reporting
process

7. Copyright © 2016 Deloitte Development LLC. All rights reserved. 7
Shelley Pfaendler
Public Relations
Deloitte Services LP
spfaendler@deloitte.com
Full press release available on Deloitte.com
Media contact

8. The statements in this report reflect the aggregation of poll responses and are not intended to reflect facts or opinions of
any entities. All data, charts and statistics referenced and presented, as well as the representations made and opinions
expressed, unless specifically described otherwise, pertain only to the participants and their responses to the Deloitte poll.
The information obtained during the poll was taken “as is” and was not validated or confirmed by Deloitte.
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Copyright © 2016 Deloitte Development LLC. All rights reserved.