单选题 Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS. Which of the following statements about intra-group profits in consolidated financial statements is/are correct? (i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells thegoods to a third party (ii)Eliminating intra-group unrealised profits never affects non-controlling interests (iii)The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full