Nasty is a wholly owned subsidiary of Ugly. Inventories in their individual statements of financial position at the year end are shown as: Ugly $40,000 Nasty $20,000 Sales by Ugly to Nasty during the year were invoiced at $15,000 which included a profit by Ugly of 25% on cost. Two thirds of these goods were included in inventories at the year end. At what value should inventories appear in the consolidated statement of financial position?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Nasty is a wholly owned subsidiary of Ugly. Inventories in their individual statements of financial

position at the year end are shown as:

Ugly $40,000

Nasty $20,000

Sales by Ugly to Nasty during the year were invoiced at $15,000 which included a profit by Ugly of

25% on cost. Two thirds of these goods were included in inventories at the year end.

At what value should inventories appear in the consolidated statement of financial position?

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