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Intercompany Eliminations.
Automatic.

Connect your entities and BrizoConsol identifies matching intercompany transactions and eliminates them — revenue, loans, dividends, and management fees. Manual entries where you need them, full audit trail throughout.

No credit card required

Elimination Entries — Feb 2026 All Applied
Auto Eliminations
Auto IC Revenue — HoldCo → OpCo SG $124,000
Auto IC Expense — HoldCo → OpCo AU $88,400
Auto IC Loan — HoldCo ↔ OpCo HK $250,000
Auto IC Dividend — OpCo SG → HoldCo $40,000
Manual Eliminations
Manual Unrealised profit in inventory — OpCo AU $18,500
Manual Management fee — HoldCo → OpCo US $32,000
$553K
Total Eliminated
4
Auto
2
Manual
0
Unmatched

Intercompany eliminations are the most manual part of consolidation.

Every entity in a group trades with the others — revenue, loans, dividends, management fees. Every one of those transactions needs to be eliminated before you can sign off on consolidated financials. Most tools leave you to find, match, and post them by hand.

Scenario What most tools do What BrizoConsol does
Intercompany revenue & expenses Export both entities, manually match pairs, post a journal in a spreadsheet Auto-detected when charts of accounts are aligned — eliminated without any manual input
Intercompany loans No matching — receivable and payable sit on the balance sheet unchecked IC receivable and payable matched and eliminated automatically each period
Intercompany dividends Dividend income stays on the parent P&L — double-counted in the group Dividend income eliminated against the subsidiary's retained earnings automatically
Unrealised profit in inventory Requires manual calculation and journal every period — often missed Post a manual elimination with full traceability — flows directly into consolidated P&L and inventory
Elimination audit trail Spreadsheet rows — no timestamp, no author, no traceability to the source transaction Every entry logged with date, type, entity pair, and amount — auditor-ready on demand
Checking completeness before close Manual reconciliation across entities — easy to miss a balance Elim Validation flags unmatched IC balances before you close — nothing slips through
Intercompany
Trade Receivables / Payables
Inventory Transfers
Unrealised Profit
Intercompany Loans
Management Charges
Dividends
Fixed Assets
Other Income / Expenses
Other Balances

Every category of intercompany balance in its own section.

The intercompany sidebar separates elimination entries by type — trade balances, loans, dividends, fixed assets — so you can work through each category in sequence rather than managing everything from one list.

  • Trade Receivables / Payables, Loans, Management Charges, Dividends, and Fixed Assets each in their own view
  • Inventory Transfers and Unrealised Profit separated — different elimination logic, different period-end treatment
  • Easier to divide month-end work between team members — one person per category
  • Easier to audit — review all loan eliminations at once, all dividend eliminations at once

Two AI modes. One creates eliminations. One builds the rules.

BrizoElim is BrizoConsol's AI elimination engine. It removes the manual effort of identifying, matching, and posting intercompany entries — through two distinct modes that work together.

Mode 1 — Auto-Create

Creates elimination entries automatically

BrizoElim scans your intercompany accounts on every consolidation run, detects matching pairs, and posts the elimination entries — no manual input required. When a difference is found, it pre-populates an FX treatment for your review before you confirm.

  • Detects matching IC account pairs across all connected entities
  • Posts elimination entries on every consolidation run
  • Pre-populates difference treatment where a variance is found
  • Review and confirm — no manual journal posting needed
Mode 2 — Suggest Rules

Suggests automation rules for future periods

BrizoElim analyses your accounts and intercompany relationships to propose named elimination rules — for example, "always eliminate IC Revenue (HoldCo) against IC Expense (OpCo SG)". Approve the rules once; those pairs eliminate automatically every period from that point forward.

  • Scans accounts to identify likely intercompany relationships
  • Proposes named elimination rules — you review before approving
  • Approved rules run automatically on every future consolidation
  • Rule set grows over time — less to review each month
Auto-Matched Pairs — Feb 2026
Transaction Entity A Entity B Amount
IC Revenue / Expense HoldCo OpCo SG $124,000
IC Revenue / Expense HoldCo OpCo AU $88,400
IC Loan HoldCo OpCo HK $250,000
IC Dividend OpCo SG HoldCo $40,000
Total Auto-Eliminated $502,400
0 unmatched intercompany balances — ready to close

Complex adjustments posted with full traceability.

Not every elimination can be automated. Unrealised profits, management fees, and fair value adjustments require judgement. Manual elimination entries are fully traceable and flow directly into consolidated reports on save.

  • Post debits and credits directly against any consolidated account
  • Tag entries to a GAAP standard — IFRS, US GAAP, UK GAAP, or SFRS
  • Each entry carries a description, entity pair, and timestamp — auditor-ready
  • Entries flow into the Elimination & Journals Report immediately on save
  • Recurring entries can be cloned each period — no re-entry from scratch
Manual Elimination Entry
Description Unrealised profit in inventory — OpCo AU
Standard IFRS
Period Feb 2026
Journal Lines
DR — Cost of Sales $18,500 Debit
CR — Inventory ($18,500) Credit
Entry balanced · Flows into reports on save

When balances don't match perfectly, you decide how to handle the gap.

Intercompany balances rarely eliminate to exactly zero — timing differences, FX movements, and treatment choices all create variances. BrizoConsol gives you three named treatment types and lets you mix them on a single elimination until the difference is fully allocated.

Treatment 1

FX Difference

The variance is a currency translation difference. Posted to an FX gain or loss account at group level — the standard treatment for exchange rate movements on intercompany balances between entities transacting in different currencies.

Treatment 2

Timing

One entity recorded the transaction in a different period. The variance is allocated to the subsidiary to be resolved when the matching entry is posted in the correct period — no forced write-off.

Treatment 3

Write Off

The difference is immaterial or irrecoverable and is written off at group level. This closes the elimination without requiring a corresponding entry in either entity's books.

Mix treatments until the difference is fully allocated

Add as many treatment lines as needed on a single elimination — a partial FX treatment and a partial timing allocation are both valid. A live running total shows what has been Allocated and what remains. When Remaining reaches zero, the status updates to Difference fully allocated and you can confirm the entry.

Justification field — audit trail without a working paper

Each treatment line includes a Justification field. Document why a treatment was chosen directly on the elimination entry — "FX variance on USD/SGD settlement, below materiality threshold" or "timing difference: invoice raised in July, received in August". The justification is visible on the confirmed entry, so auditors can trace every decision without a separate file.

Difference Treatment Panel
Total difference $1,240
Treatment 1 — FX Difference $840
→ FX Gain / Loss Account 6001 — FX
Treatment 2 — Timing $400
→ Allocated to OpCo SG
Remaining $0
Difference fully allocated
Justification
FX variance on USD/SGD settlement ($840), below materiality. Invoice timing difference Oct → Nov ($400) — to clear when counter-party posts.

Every type of intercompany transaction. Covered.

Intercompany Revenue & Expenses

Sales from one entity to another inflate group revenue. Matching IC revenue and expense pairs are detected and eliminated automatically when account codes align across entities.

Intercompany Loans

Loans between group entities create a receivable on one side and a payable on the other. BrizoConsol eliminates both sides — the balance sheet is clean without any manual matching.

Intercompany Dividends

Dividends paid by a subsidiary show up as income at the parent. BrizoConsol eliminates dividend income against the subsidiary's retained earnings — no double-counting in the group P&L.

Management Fees

Fees charged by a holding company to its subsidiaries are intercompany in nature. Post a manual elimination — the fee income and expense are both removed from the group P&L.

Unrealised Profit in Inventory

When one entity sells goods to another at a mark-up and the buyer still holds stock, the profit is unrealised at group level. IFRS requires elimination — post a manual entry, BrizoConsol handles the rest.

Elim Validation

Before closing, Elim Validation scans for unmatched intercompany balances across all entities. Any discrepancy is flagged before it reaches your consolidated statements — not after.

Every elimination logged, traceable, and ready for review.

Auditors need to trace every elimination back to a source. The Elimination & Journals Report gives them a complete, time-stamped log of every auto and manual entry across every period.

  • Full log of auto and manual entries — date, entity pair, account, amount
  • Filter by period, entity, or entry type — drill into exactly what you need
  • Export to Excel for external audit packs in one click
  • Elim Validation report confirms completeness before month-end sign-off
Elimination & Journals Report — Feb 2026
Type Description Amount
Auto IC Revenue — HoldCo → OpCo SG $124,000
Auto IC Loan — HoldCo ↔ OpCo HK $250,000
Manual Unrealised profit — OpCo AU $18,500
Manual Management fee — OpCo US $32,000
Total Eliminated $553,000
Elim Validation — 0 unmatched balances · Exportable to Excel

Included in every plan.

Auto and manual intercompany eliminations, the Elim Validation tool, and the Elimination & Journals Report are all included — no add-ons required.

$35 /entity/month
Pro Plan · Billed monthly
  • Auto Intercompany Eliminations
  • Manual Eliminations with audit trail
  • Elim Validation report
  • Elimination & Journals Report
  • Multi-currency elimination support
  • Unlimited users included
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No credit card required · 30 days full access

Also in Pro: NCI → · CTA / FCTR → · Step Acquisitions →

Common Questions

What are intercompany eliminations?
When entities within a group trade with each other, those transactions appear in both entity's books. In consolidated financials, they must be removed — otherwise group revenue, expenses, assets, and liabilities are overstated. Eliminations reverse those intra-group transactions so the consolidated statements reflect only activity with third parties.
How does auto elimination work?
BrizoConsol scans for matching intercompany account pairs across entities — for example, an IC Revenue account at HoldCo matched against an IC Expense account at OpCo SG. When a match is found, both sides are eliminated automatically on every consolidation run. No manual input is needed as long as account codes are consistently named.
What if my entities use different account codes for intercompany transactions?
You can map account codes across entities in BrizoConsol's account mapping settings. Once mapped, the auto-elimination engine treats them as matching pairs. BrizoMapster (the AI account mapper) can accelerate the initial setup.
Do eliminations work across different currencies?
Yes. BrizoConsol translates each entity's figures to the group reporting currency before elimination runs. Exchange differences that arise on intercompany balances are handled as part of the CTA calculation — they don't create unmatched variances.
What is the Elim Validation report?
Elim Validation checks for intercompany balances that haven't been eliminated — for example, an IC receivable at one entity without a matching IC payable at the other. It surfaces these mismatches before you close, so nothing slips into the consolidated statements unchecked.
Can I see a full history of all elimination entries?
Yes — the Elimination & Journals Report shows every auto and manual entry across all periods, filterable by entity, period, and type. It can be exported to Excel for inclusion in audit packs.

Intercompany eliminations, done.

Auto-detect matching transactions. Post manual entries where you need them. Close the books with nothing uneliminated.

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