Explain why some consolidation adjusting entries are required to be carried forward to future years.

Carry forward of consolidation adjusting entries:
- Worksheet adjusting entries do not carry forward automatically because the worksheet is outside the records of any group company and must be prepared each year.
- An item of property,plant and equipment typically provides economic benefits over a number of accounting periods subsequent to its sale on an intragroup basis.Worksheet entries will be required over the life of the asset to adjust the effect of unrealised profits included in the carrying amount of the asset.