Group accounts

Provision for unrealised profits

Once the calculation for the unrealised profit is done, what goes to the statement of financial position and what goes to the income statement? And what happens if the profit is realised, do we record it as part of revenues?

Acquisition of a subsidiary during the year
Do we time apportion the subsidiaries statement of financial position elements? and as for the statement of income, do we time apportion everything?

Impairement of goodwill
When is impaired goodwill shared between the parent and the NCI and when is the whole amount allocated to the subsidiary?