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26.26 WX acquired 75% of the equity share capital of YZ several years ago. At 31 March 20X6 WX had goods in inventory valued at cost of $60,000, that had been purchased from YZ at a mark-up of 20%.
What is the effect on the profit attributable to the non-contrlling interest, and the profit attributable to the parent company for the year ended 31 March 20X6?
Profit attributable to non-controlling interest Profit attributable to WX
A no effect decrease by $5,000
B no effect decrease by $12,000
C decrease by $3,000 decrease by S9,000
D decrease by $2,500 decrease by $7 ,500
答案：D
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