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Dear sir!
In example in study text F3, unrealised profit attributable to group and NCI according to percent
Unrealised profit 4000
If A own 75% B
=> Unrealised profit attributable to group: 4000*75%
Unrealised profit attributable to NCI: 4000*25%But in revision mock exam, unrealised profit attributable all to group
Please explain for me.
Thanks you in advance.
I assume that you mean the unrealised profit in the inventory, in which case it depends whether the parent sold the goods to the subsidiary or the subsidiary sold the goods to the parent.
You should watch my free lectures on consolidations where this is explained with examples.
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