Accounting treatment on the unrealised gain/loss of intercompany asset transfer

Hi Mister,

I am stuck here at the accounting treatment of the unrealised gain/loss of intercompany non-current asset transfer at the date when the asset is disposed to an outside entity unrelated to the group, or the subsidiary holding the asset is classified as a discontinued operation and disposed of as a whole.

I know that when the transferred asset is still in the group, unrealised gain/loss should be eliminated to the extent of the remaining useful year. And I believe a difference is made on how the unrealised gain/loss should be apportioned between the group and the NCI regarding the direction of the transfer, whether it being downstream or upstream?

But I am stuck on what the treatment of PUP apportion is when the asset is disposed of prematurely to an outside entity unrelated to the group, or the entire subsidiary being concerned is classified and disposed of as a discontinued operation.

For example, P is a parent company who owns 75% S and 80% N. P decides to sell S. However, at the date of disposal, there is a piece of plant that was internally transferred 2 years ago with an unrealised gain of $600,000. The useful life at the time of internal transfer was 10 years. So I understand that we need to eliminate the unrealised gain of 8 years: 600,000*8/10. But how is the apportion of the PUP between group and NCI, specifically for the following four scenarios?

1). The direction of transfer is downstream from P to S;
2). The direction of transfer is upstream from S to P;
3). The direction of transfer is horizontal from N to S;
4). And I suppose another scenario is transfer from S to N.

But in generalisation, am I correct to say that the treatment can be grouped into two subsets:
a). The plant remains in the group;
b). The plant is sold to an unrelated outsider.

Can you help me analyse these scenarios? Thanks.