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A Co has an 80% owned subsidiary, B Co. B Co sells inventory costing $100,000 to A Co for $120,000. Draft consolidated profit attributable to the group for the year 20X1, before adjustments for unrealised profit, was $150,000. 25% of the inventory remains unsold by A Co at 31 December 20X1. Which of the following is the correct adjusted attributable profit figure for the A group for 20X1? A. $134,000 B. $145,000 C. $130,000 D. $146,000 |