Financial Reporting (FR) - Specimen Exam（五）

A parent sells goods to its 80% owned subsidiary during the financial year, some of which remains in inventory at the year end.

Match the tokens to the appropriate item in the statement of financial position (SOFP) to reflect the adjustment required in the consolidated statement of financial position to eliminate any unrealised profit in inventory.

The correct answer is:

DEBIT     Group retained earnings

CREDIT  Inventory

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