Multi-Entity Accounting
Acquiring a SaaS Business: Why the Deferred Revenue Write-Down Means Your Consolidated Revenue Will Be Lower Than You Expect
Sophie is the group CFO of Nexus Technologies, a UK-based software group that acquired CloudPay Ltd — a payroll SaaS…
Financial Consolidation for Hospitality Groups: How Multi-Entity Hospitality Businesses Get Clean Group Accounts
Hotels, restaurants, and accommodation chains face a consolidation picture unlike almost any other industry. Here is how to handle it…
COA Mapping for Group Consolidation: How to Build, Document, and Maintain Your Entity-to-Group Account Map
The error had been running for six months before anyone noticed. One of the group’s manufacturing subsidiaries had added a…
Why Every Entity Needs Dedicated Intercompany Account Codes: The Group COA Design That Makes Eliminations Automatic
Tom is group financial controller at Nexum Group, a five-entity professional services group. Every month, after all five entities have…
How to Onboard a New Entity Into Your Group Consolidation: The Finance Controller’s Checklist
Sam is group financial controller at Heron Group. On 1 March, the group completed the acquisition of Heron Digital Ltd…
PropCo/OpCo Hotel Leases: The Variable Rent That Doesn’t Appear on the Balance Sheet — and Why Your Consolidation Won’t Balance Without It
Marcus has done everything right. Summit Hotels Group restructured into a PropCo/OpCo arrangement eighteen months ago: Summit PropCo Ltd owns…
Financial Consolidation for Financial Services Groups: What IFA Networks and Wealth Management Groups Get Wrong in Their Group Accounts
Charlotte is group FD of Meridian Wealth Group, a network of three acquired IFA practices built over the past 18…
When Entities Code the Same Cost Differently: How Inconsistent Charts of Accounts Break Group Management Reporting
Rachel is the group finance manager at Vantage Group. Each of the group’s four entities runs Xero, set up independently…
How to Consolidate Entities With Different Charts of Accounts
The three entities in Sofia’s group each had their own accounting history. Entity A was the original business, built on…
Step Acquisition in a Construction Group: The Consolidation Accounting When Your Associate Becomes a Subsidiary
Construction groups often hold minority stakes in specialist subcontractors before acquiring control. A main contractor might take a 30% or…