The tax effect of eliminating the unrealised profit from an intragroup sale of inventories and adjusting the value of the inventories on hand is recognised as:

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The elimination of unrealised profit from intragroup sales reduces the carrying amount of inventories, creating a temporary difference that results in a deferred tax asset, as the tax base of the inventories is higher than their carrying amount.

The Tax Effect of Eliminating the Unrealised Profit from an Intragroup