Arrange dpifr-2018-tung.pdf dpift-2018-dec .pdf dipifr-2018-decans.pdf DpIFR_INT_19_cp.pdf 119 DpIFR_A.pdf Working 3 - Cost of sales Alpha + Beta Intra-group purchases Unrealised profit on closing inventory (6,000 x 20/120) Unrealised profit on opening inventory (4,800 x 20/120) Additional depreciation on fair value adjustment to plant (20,000 x A) Additional amortisation on fair value adjustment to brand (30,000 x 1/10) Amortisation of development costs (3,600 (W7) x 175 x 3/12) Impairment of goodwill (W4) $'000 410,000 (30,000) 1,000 (800) 5,000 3,000 180 6,900 395,280 Working 4 - Impairment of goodwill on acquisition of Beta at 31 March 20X7 Arrange dpifr-2018-tung.pdf dpift-2018-dec .pdf dipifr-2018-decans.pdf DpIFR_INT_19_cp.pdf 119 DpIFR_A.pdf Working 3 - Cost of sales Alpha + Beta Intra-group purchases Unrealised profit on closing inventory (6,000 x 20/120) Unrealised profit on opening inventory (4,800 x 20/120) Additional depreciation on fair value adjustment to plant (20,000 x A) Additional amortisation on fair value adjustment to brand (30,000 x 1/10) Amortisation of development costs (3,600 (W7) x 175 x 3/12) Impairment of goodwill (W4) $'000 410,000 (30,000) 1,000 (800) 5,000 3,000 180 6,900 395,280 Working 4 - Impairment of goodwill on acquisition of Beta at 31 March 20X7