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.
The Same Building, Counted Twice: Eliminating Ghost Assets From Intragroup Leases in Property Groups
Rachel is the group finance director of Meridian Property Holdings, a group that owns eight commercial properties across separate SPV…
Consolidating an LLP Into a Corporate Group: The Three Questions Your Standard Consolidation Pack Doesn’t Answer
When the group financial controller of a professional services holding company set up the consolidation for the first time after…
The Profit That Isn’t There: Eliminating Unrealised Intercompany Margins in a Manufacturing Group
It was the kind of discrepancy that looks small until you trace it back. The group finance manager at a…
When Your Subsidiary Is Both Contractor and Subcontractor: Eliminating Intercompany Revenue in a Construction Group
The group finance director at a medium-sized UK construction group was preparing the June consolidation when she noticed something that…
How to Account for Returns in a Multi-Entity E-commerce Consolidation — And Why Getting It Wrong Inflates Group Revenue
Tom is the group controller for a three-entity fashion e-commerce business. The UK trading entity runs the Shopify store and…
Why Your E-commerce Group’s Revenue Figures Don’t Agree — And How to Standardise Recognition Across Entities
Priya is the group controller for a four-entity e-commerce business. The group runs a direct-to-consumer Shopify store in Australia, an…
Financial Consolidation for Property Groups: SPVs, Intercompany Loans, and Investment Property
David had built his property portfolio steadily over twelve years. What started as a single residential block held in a…
Multi-Entity Construction Group Accounting: Consolidating JVs, Intercompany Plant Charges, and Long-Term Contract Revenue
The finance director of a mid-sized civil engineering group had spent twenty years producing consolidated accounts that, in her words,…
Financial Consolidation for Professional Services Groups: How Multi-Entity Consultancies and Practices Get Clean Group Accounts
James is Finance Director at a management consulting group. The partnership was founded in London, opened a Singapore office three…
Financial Consolidation for Retail Chains: How Multi-Entity Retail Businesses Get Clean Group Accounts
Emma is Group Finance Manager at a retail business that sells homewares through 28 stores across three countries. On paper,…