Case Study: 20 Marks Determining a company's transfer prices requires identifying where value is created in an organization and transferred across group members. Typically, value can be characterized and the comparability of a transaction with one between unrelated parties can be determined by factors including the assets used, the risks assumed, and the functions performed by each group member in an intercompany transaction. ADNOC has asked you to determine the possible methods that can be used for determining the transfer prices