The consolidation journal entries should recognize the fact that inventory partially held means unrealized profits and inventory overvaluation is restricted to what is being held within the consolidated entity (or, the group).
Professor Indra Abeysekera
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Professor Indra Abeysekera
More Videos on Accounting Online found at https://www.youtube.com/channel/UCZFzFH_qPgnmJ0lBStkzJBg?view_as=subscriber
Google Scholar: https://scholar.google.com.au/citations?user=i3w0lTsAAAAJ&hl=en
Download articles: https://ssrn.com/author=1410614
I thank you very much for clicking ‘Like’ for the videos.

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