Which of the Following Statements Is Incorrect

Which of the following statements is incorrect:

A) Adjustments for previous periods' intragroup services affect only statement of financial position accounts, but only if the fees have not been paid.
B) Adjustments for current period intragroup services affect statement of profit or loss and other comprehensive income accounts and statement of financial position accounts if the fees have not been paid and only statement of profit or loss and other comprehensive income accounts otherwise.
C) It is necessary to have a tax-effect adjustment when adjusting for intragroup services.
D) Profits/losses on intragroup services are immediately realised to the group.