Which of the Following Statements Is Incorrect

Which of the following statements is incorrect:

A) adjustments are required for both prior period and current period intragroup transactions to the extent that the effects of those transactions are still present in the individual accounts of the entities involved.
B) adjustments are determined by comparing the amounts recognised in the individual accounts affected with the amounts that the group should recognise.
C) when adjustments for intragroup transactions affect the carrying amount of assets or liabilities, further adjustments are made for the tax effect of those adjustments.
D) the profits or losses generated from intragroup transfers of assets are considered realised from the group's perspective until such movement when those assets are transferred to external entities.