Category
Acquisition Accounting
In-depth resources on purchase price allocation, accounting for business combinations, and integrating newly acquired entities into group financial statements.
How to Consolidate a Subsidiary After a Change in Ownership
August 13, 2026
Two years ago the group acquired a 60% stake in a specialist logistics business. It was consolidated from day one,…
How to Consolidate a New Subsidiary Acquired During the Year
August 12, 2026
The deal closed on 1 May. The group paid £2.4 million for a 75% stake in a profitable manufacturing business,…
Acquisition Accounting in Group Consolidation: A Step-by-Step Guide to IFRS 3
July 12, 2026
When one company acquires another, the transaction creates a set of technical accounting requirements that will affect every group consolidation…