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the previous sales between the parent and subsidiary before acquisition are not intragroup transactions , the intragroup transactions were just the transactions for the 9 months post acquisition (9 * 1000)
concerning the valuation of closing inventory, i would like to know the official answer, because for me on both cases, the nrv was lower than the cost and upon applying to the number of units, the answer was not there
I have to say that the Examiner came at students from a totally different angle than he/she usually used to, but all in all, it wasnt totally bad. i think the bulkiness of the notes might have been a huge distraction to the students, but keeping one’s calm and analysing the notes helped a lot , especially for the 30 marks question…