With the transfer of services within the group:
I made a change to the original question, as the original question is very similar to Q16.

Question

Quizplus · Accepted Answer

The transfer of services within the group will require consolidation adjustments in the financial statements, but these adjustments do not affect the profit of the group. Therefore, option B is correct. Option A is incorrect because there may or may not be an increase in deferred tax assets depending on the specific circumstances of the transfer. Option C is incorrect because the group's profit includes other income and expenses in addition to service revenue and expense. Option D is incorrect because there may or may not be an increase in income tax expense depending on the specific circumstances of the transfer.

With the Transfer of Services Within the Group