July 22nd, 2021 
Discuss Intercompany inventory transactions addressing transfer pricing, elimination entries, upstream and downstream transfers.
Consider intercompany transfers, inventory transfers, and transfer pricing, utilizing equity-method, journal and elimination entries in downstream inventory transfers.
Evaluate the differences in equity-method journal and elimination entries for the consolidation of a subsidiary in the event of upstream inventory transfers.
What are some additional considerations associated with consolidation?
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