Syllabus D2
Consolidated Income Statement - Intra Group Trading 8 / 11
Unrealised Profit on the Income Statement
1:20
H sells to A
1:13
A sells to H
0:33
H sells to S; S sells to H
1:18
Quiz on Unrealised Profit in the I/S
The sales bit in UP
1:58
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D1. Groups Income Statement
D. Combined entities & joint arrangements
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D4. Associates and Joint Arrangements
D. Combined entities & joint arrangements