IAS 28

Hi, I need help understanding the following statement: IAS 28 Investments in Associates
and Joint Ventures do require that gains and losses arising between a parent entity
and its joint venture should only be recognized to the extent of the unrelated investors’
interest in the joint venture

normally entity share of associate will be considered for unrealized profits when selling or buying inventory, but what will be the case if the entity transfers a building in exchange for a share of equity interest in a joint venture or associate and there’s an unrealized loss or profit on it, kindly explain with an example if possible with uneven holdings, ill be extremely grateful.