CA Inter doubt
When goods r sold by subsidiary to holding what is treatment of unrealised profit whether it is to taken post or pre ? @CARajavardhan
Asked by Paramanand3 Jan 2026596 views
2 answers
Gopinath · 5 Jan 2026
also deduct share of holdings urp from consolidated reserves
Nitya · 4 Jan 2026
Neither pre nor post, when goods sold by subs to holding then subtract the URP from minority interest (share of minority in urp) and from consolidated reserves and surplus (the share of holding company in urp)
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