Treatment of the Prior Period Portion of Interunit Profit/Loss 
Treatment of the Prior Period Portion of Interunit Profit/Loss
Use
Rather than eliminating the full amount of interunit profit/loss in each period, the system only eliminates the difference since the prior period.
Example
|
Additional fin. data for Company 1, Partner 2 |
Interunit profit or loss |
To be eliminated |
|
|
Period 1 |
... |
100 |
... |
|
Period 2 |
... |
80 |
100-80=20 |