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As part of the consolidation process,any unrealised profits arising from intragroup merchandising transactions are eliminated.If the intragroup transactions are inter-segment transactions,the effect of this elimination on the segment data reported by subsidiaries will be to:
Circumstantial Factor
An element or condition that affects a situation but is not a direct cause; often considered in evaluations or analysis of outcomes.
Medians
The middle value of a data set when it is ordered from least to greatest, or the line in geometry that divides a figure into two equal parts.
Frequencies
The rate at which a vibration occurs that constitutes a wave, either in material (as in sound waves) or in an electromagnetic field (as in radio waves and light).
Averages
Statistical measures that summarize or give an indication of the central tendency or typical value of a set of numbers.
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