题目内容（请给出正确答案）

[主观题]

IFRS 10 Consolidated Financial Statements states that ’A parent shall prepare consolidated

financial statements using uniform accounting policies for like transactions and other events in similar circumstances’.Which of the following situations requires an adjustment because of this constraint？

A、A subsidiary has been acquired and its land is to be included in the consolidated financial statements at fair value

B、A subsidiary carries its assets at historical cost but the parent’s assets are carried at revalued amounts

C、There have been intragroup transactions during the year which have resulted in unrealised profit in inventory at the year end

D、There has been intragroup trading which has resulted in intragroup balances for receivables and payables at the year end

提问人：网友wanglizh0324 发布时间：2022-01-07

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