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Kerry Ltd Owns 70% of James Ltd

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Kerry Ltd owns 70% of James Ltd.For the year ended 30 April 20X1, James Ltd reported a profit of $1 million.On 30 April 20X0, James Ltd had sold inventory to Kerry Ltd for a $0.5 million profit.All of this inventory was unsold by Kerry Ltd on 1 June 20X1.What is the consolidation adjustment (if any) , to the NCI share of James Ltd's 20X1 profit as a result of this sale?


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