H has a 75% owned subsidiary S. During the year ending 31 December 2021 H sold inventory to  S for an invoice price of £800,000. S have since sold 75% of that inventory to third parties. The  sale was at a mark-up of 25%on cost to H. S is the only subsidiary of H.  What is the adjustment to inventory that would be included in the consolidated statement of  financial position of H at the year-ending 31 December 2021 resulting from this sale? Show you  calculations.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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H has a 75% owned subsidiary S. During the year ending 31 December 2021 H sold inventory to 
S for an invoice price of £800,000. S have since sold 75% of that inventory to third parties. The 
sale was at a mark-up of 25%on cost to H. S is the only subsidiary of H. 
What is the adjustment to inventory that would be included in the consolidated statement of 
financial position
of H at the year-ending 31 December 2021 resulting from this sale? Show you 
calculations. 

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