Industry Guides
Practical financial consolidation and group reporting guidance tailored to specific industries. Learn about the unique accounting, reporting, and consolidation challenges faced by different business sectors.
E-commerce Group Cash Flow Statement: Where the Money Actually Goes
Nina had prepared the quarterly board pack and was expecting questions about the strong trading performance. NorthCart Group — a…
Acquiring a Retail Chain Mid-Year: Purchase Price Allocation, Goodwill, and Why the First Period of Ownership Looks Less Profitable Than You Expected
When Pinnacle Retail Group completed its acquisition of Strand & Co, a twelve-store women’s fashion chain, the deal team handed…
Brand Royalties in a Restaurant Group: What Eliminates at Consolidation, What Doesn’t, and Why It Depends on Who Owns the Restaurant
When Marcus, the group finance director of Meridian Restaurant Group, prepared the annual consolidation, the numbers in the IP entity…
The Disposal Gain That Doesn’t Exist: Eliminating Intragroup Development Profits When Your DevCo Sells to Your PropCo
James is the group controller for Oakfield Property Group. When he closes the March year-end, Oakfield Developments Ltd — the…
Earn-Outs in Professional Services Acquisitions: Why the Contingent Consideration Accounting Only Exists in Your Group Accounts
Professional services acquisitions are structured differently from most deals. When a corporate group acquires a manufacturing business or a property…
Selling a Machine to Your Own Subsidiary: Why the Disposal Gain Is Fictional and What to Do With It
When a manufacturing group restructures its production capacity, it is common for assets to move between entities. A pressing machine…
Intragroup PPE Construction: Why Your Consolidated Balance Sheet Is Overstating Fixed Assets — and How to Fix It
The group financial controller at a family-owned logistics and construction business had been running the consolidation for three years before…
Why Every Entity Hit Its Target — But Your Consolidated E-commerce P&L Is Down
David is the CFO of a four-entity e-commerce group that sells lifestyle products across the UK, US, EU, and Australia.…
Central Buying Office Stock Eliminations in a Retail Group: Unrealised Profit, Multi-Category Margins, and the NRV Test That Changes at Consolidation
Most retail groups of any scale have separated their buying and sourcing function from their retail operations. The buying office…
The Margin Hidden in Your Closing Stock: Eliminating Unrealised Intercompany Profit in F&B Group Consolidation
When Priya, the group finance director of Latitude Food Group, prepared the December consolidation, the gross margin looked wrong. The…