choose

In the group income statement the 1 point full profit of the subsidiary is included and the in it then separately identified. Minority interest Goodwill Fair value Share premium It is always appropriate in the case of 1 point associated companies to remove 100% of any unrealized profit on inter-company transactions Fase True The at the date of 1 point acquisition represents part of the net assets that are being acquired at that date. Associate's profit Subsidiary's profit Parent's profit All the options are correct