微信扫一扫
实时资讯全掌握
In the year ended 31 December 20X1 S, an 80% owned subsidiary of P, sold it some goods at mark up of 25%. P had sold half of these goods by the year end. Which of the following statements are true about that year's consolidated statement of profit or loss? A. Revenue will not need to be adjusted to reflect the intra-group trading. B. Revenue will need to be adjusted to reflect the intra-group trading. C. Cost of sales will not need to be adjusted to reflect the unrealised profit in closing inventory. D. Cost of sales will need to be adjusted to reflect the intra-group trading. E. Non-controlling interest will need to be adjusted to reflect the unrealised profit in closing inventory. F. Non-controlling interest will not need to be adjusted to reflect the unrealised profit in closing inventory. G. Cost of sales will not need to be adjusted to reflect the intra-group trading. H. Cost of sales will need to be adjusted to reflect the unrealised profit in closing inventory. |