Peeru Ltd acquired 80% Equity shares of Pimo Ltd on 1st April, 2016. On 31st March, 2017, goods worth ?65,000 purchased from Peeru Ltd, were included in stock of Pimo Ltd Peeru Ltd made a profit of 25% on cost. At the time of preparation of consolidated Balance Sheet the amount of unrealized profit on stock will be

The syllabus (with weightage):
A. GAAP and Accounting Standards 20%
B. Accounting of Business Combinations & Restructuring 20%
C. Consolidated Financial Statements 20%
D. Developments in Financial Reporting 25%
E. Government Accounting in India 15%