PROPERTY,PLANT AND EQUIPMENT PARENT SELLS NON – DEPRECIABLE ASSET TO SUBSIDIARY SOFP Property, plant and equipment (…… + …… - Profit) Soci Profit before tax (….. + …… - Profit) SOCIE No change Analysis No Change SUBSIDIARY SELLS NON – DEPRECIABLE ASSET TO PARENT SOFP Property, plant and equipment (…… + …… - Profit) Soci No change SOCIE No change Analysis Since acquisition to the beginning of the current year Retained earnings (…….- …….. – profit)
PROPERTY,PLANT AND EQUIPMENT PARENT SELLS NON – DEPRECIABLE ASSET TO SUBSIDIARY SOFP Property, plant and equipment (…… + …… - Profit) Soci Profit before tax (….. + …… - Profit) SOCIE No change Analysis No Change SUBSIDIARY SELLS NON – DEPRECIABLE ASSET TO PARENT SOFP Property, plant and equipment (…… + …… - Profit) Soci No change SOCIE No change Analysis Since acquisition to the beginning of the current year Retained earnings (…….- …….. – profit)
FAC2602-Unrealized-profit-in-trading-inventories.docx