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2020年acca考试F7考试模拟练习(14)

2020-07-17 10:10:22 来源: 中公财经 浏览量:

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14 Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.

Which of the following statements about intra-group profits in consolidated financial statements is/are correct?

(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party

(ii) Eliminating intra-group unrealised profits never affects non-controlling interests

(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

A (i) only

B (i) and (ii)

C (ii) and (iii)

D (iii) only

答案:A

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