id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fueconorg-11952	Sekerez, Vojislav; Spasić, Dejan	SOME CHALLENGES IN THE CONSOLIDATION OF UNREALIZED INTRA-GROUP PROFITS AND LOSSES	2023	13	.pdf	application/pdf	7451	321	42	Regardless of the nature of internal transactions, which can be very diverse, they can all be broadly grouped into the following four categories (Krimpman, 2015): ▪ transactions for immediate sale (further sales occur in the same period); ▪ transactions for later sale (resale occurs in the following period); ▪ transactions for own use; ▪ transactions for own consumption. However, regardless of the differences in the consolidation process between the equity method and full consolidation, when eliminating internal results, both methods start from the same initial idea that the results contained in internal transactions must be deferred until the inventory is sold to third parties.	cache/fueconorg-11952.pdf	txt/fueconorg-11952.txt