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Intragroup sales of non-current assets led to DTA in parents books. Subsidiary also has DTA from other transactions but not from group's.
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Intragroup loan went bad and subsidiary didn't pay parent loan and failed SPPI test and Parent created a provision. Subsidiary also has provisions outstanding from third parties.
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Parent has DTL, Subsidiary has DTL due to their differences between accounting policies, SLM and WDV.
So when I consolidate the above scenarios, will it be P+S-Intragroup because all assets and liabilities arose due to intragroup transactions.
I have a solution for this but I want conformity.
txs
CAclubindia
