Reconcile ONE homogeneous original inventory batch sold DOWNSTREAM by an equity-...
https://finops.halowerk.com/v1/ias28-downstream-inventory-profit-eliminationOverview
Reconcile ONE homogeneous original inventory batch sold DOWNSTREAM by an equity-method investor to its associate, over1..3 reporting snapshots. Exact original gain G=units*(transferunit-costunit)/denominator. For ordinary profit or a caller-qualified loss WITHOUT NRV/impairment evidence, eliminate only the investor ownership share of the original margin in units still held by the associate.