When preparing a consolidated statement of financial position any profit made by one member of the group against another should be eliminated unless it has been realised by disposal to some one outside the group. Which of the following is / are the reason(s) for this? a) Because an entity cannot make a profit against its own self b) Because it is fashionable to do so c) Because subsidiary’s assets needs to be reported at the amount each cost the group d) Because the unsold goods may have to be returned to the party purchased from