Examples of intragroup transactions include:
A) dividends payable to group members.
B) the payment of taxation.
C) the recognition of minority interests.
D) the sale of inventories to external parties.

Question

Quizplus · Accepted Answer

Dividends payable to group members are transactions that occur within the group.

Answer: C 
 Recognition of minority interests is a transaction that occurs within the group, as it refers to the accounting treatment of the portion of a subsidiary that is not owned by the parent company.

Therefore, the best choices are A and C.

Examples of Intragroup Transactions Include