Sir when calculating the workings for gain/ loss on disposal namely Net assets at disposal Nci at disposal Goodwill at disposal Do we need to adjust( where required) the unrealized profit for intra group trading and transfer of assets up to date of disposal in workings?
Yes, we would but I very much doubt that you would see this as part of a group disposal question. The focus of a group disposal questions would be on ensuring that you can perform the group profit/loss calculation correctly.