According to IFRS principles, revenues and expenses resulting from intragroup transactions that require consolidation adjustments are to be made as follows:

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According to IFRS principles, revenues and expenses resulting from intragroup transactions that require consolidation adjustments should be made in the current period only. This is in accordance with the accrual basis of accounting, where revenues and expenses are recognized when earned or incurred, respectively, regardless of when the related cash flows occur. Adjusting these transactions in the prior period or recognizing them only in assets would not accurately reflect the financial performance and position of the consolidated entity.

According to IFRS Principles, Revenues and Expenses Resulting from Intragroup