Where an Investor Sells Inventories to an Associate in a Prior

Where an investor sells inventories to an associate in a prior year and the inventories are sold by the associate during the current year the investment in associate account is:

A) unaffected.
B) decreased by the investor's share of the realised profit.
C) increased by the investor's share of the realised profit.
D) increased by the full amount of the realised profit.