Examlex
Which of the following groups is correct?
Parent Entity
A business that controls one or more subsidiary companies.
Deferred Tax Asset
A financial item on a company's balance sheet that reduces future tax liabilities due to deductible temporary differences, losses, or credits.
Unrealised Profit
Profit that results from an increase in value of an asset that has not yet been sold and thus has not generated actual cash inflow.
Intragroup Sale
Transactions occurring between entities within the same group or conglomerate, often scrutinized for transfer pricing and tax implications.
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