AASB 128 requires that the investor's share of the post-acquisition profit or loss of its associates be adjusted for certain intragroup transactions including:

Question

Quizplus · Accepted Answer

AASB 128 requires that the investor's share of the post-acquisition profit or loss of its associates be adjusted for intragroup transactions that occur between the associate and a controlled entity of the investor, as well as any other associates of the investor. Therefore, choice D is the correct answer as it includes both of these types of transactions.

AASB 128 Requires That the Investor's Share of the Post-Acquisition