Intra-group transactions for the sale of PPE and the sale of inventory
ID:CVIGT
Video Overview
Many large businesses consist of numerous companies controlled by one central entity called the holding or parent company. The collective name for these companies is a group, consisting of the parent company and one or more subsidiary companies. Within the group, each company will prepare its own individual financial statements as well as a combined set of financial statements called the consolidated financial statements. In this tutorial we will focus on the elimination of intra-group transactions for the sale of property, plant and equipment (PPE) and the sale of inventory.
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