Unrealised profit and adjustment of depreciation in case of associate

IN THE CASE OF ASSOCIATE:

1.When preparing Consolidated financial statements (be it statement of financial position or statement of total comprehensive income), what are the entries to be made i.r.o any unrealised profit arising from sale of:

(a) Inventory
(b) Depreciable non-current asset

2.In the case of (b), what adjustment needs to be made to depreciation? And if ever there is any fair value adjustment (downward or upward) of depreciable non-current asset, how is adjusted depreciation dealt with?

I haven’t understood previous explanations given about this. Could you please explain?

Thank you