Discuss how intercompany transactions are dealt with within the financial statements of a group, your answer should explain and discuss two of the following

Intercompany borrowing( sale, purchases, inventory)

Intercompany dividend(debt, interest paid and received)

Intercompany trading(paid, received)

Please provide your answer in succinct sentences, not bullet points , also provide in-text reference and a simple bibliography

USE IFRS 10 AND INTERNATIONAL GAAP