Intra-entity asset transfers, such as the transfer of assets between related companies, refer to the practice of accounting for transactions between entities under common control. The choice between using the gross method or net method for intercompany asset values transfer depends on the specific circumstances and the applicable accounting standards, typically in the context of consolidated financial reporting.

The gross method records the transaction at its full value, reflecting the entire consideration exchanged, while the net method records the transaction net of any amounts owed between the related companies. In a group of companies, transactions between subsidiaries, parent companies, or joint ventures may be recorded on a gross basis if they are to be settled in cash or on credit terms, reflecting the full amount of the asset being transferred. On the other hand, if the transaction is expected to be settled through offsetting entries, the net method would be applied, recognizing only the net amount due.

According to the principles outlined in the provided references, when a parent company and its subsidiaries or associates engage in transactions, the accounting treatment depends on whether the transaction is an arm's length transaction or not. If it is an arm's length transaction, it would typically be accounted for at fair value. However, if it is not an arm's length transaction, adjustments might be necessary to eliminate the effects of the related-party nature, such as adjusting for any unrealized gains or losses.

In the case of a transfer of assets between entities under common control, the focus is often on eliminating any resulting profit or loss within the group in the consolidation process to present the group's financial position and results on a consolidated basis, as if the entities were a single economic entity.

In summary, the decision to use the gross or net method for intercompany asset transfers is based on the nature of the transaction, the intent behind it, and the accounting policies of the group. The goal is to accurately reflect the economic substance of the arrangement and provide transparent financial information to users of the financial statements.