Which of the following statements is incorrect?

a.the effects of intragroup transactions that need to be eliminated are those related to the current profit.

b.the effects of intragroup transactions need to be eliminated in full.

c.the effects of intragroup transactions are recognised in the individual statements of financial position and/or the individual statements of comprehensive income.

d.the adjustments for the elimination of the effects of intragroup transactions may need to be repeated in subsequent period