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Consolidation failures are dependency failures.

A process methodology for finance professionals who already know the accounting — built around how consolidation actually has to be sequenced, not just what the standards require.

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BRIZO — Five Dependency Gates Methodology

"Each gate closes before the next opens."

Bring Data TogetherScope · Currencies · Trial balances locked

Reconcile RelationshipsOwnership map · IC matrix agreed

Integrate AdjustmentsGoodwill · NCI · CTA — determined once

Zero Group EffectsEliminations rebuilt every period

Output Group FinancialsCross-check clear · Financials certified ✓

The Thesis

Consolidation failures are
dependency failures.

A finance professional can know every consolidation standard cold — IFRS 10, IFRS 3, IAS 21 — and still produce a different-looking close every quarter. Not because the accounting is wrong. Because the work was done in the wrong order, and the wrong order means each step was building on something that hadn't yet been established.

BRIZO treats consolidation as a chain of dependency gates. Each phase exists because it establishes a condition that the next phase requires before its output can be relied upon. It doesn't introduce new accounting rules — it introduces the sequence that makes the rules you already know produce a reliable answer, every time.

The Methodology

Five Dependency Gates.

Each phase has a defined job, a defined output, and a defined dependency on the phase before it.

Phase 1

Bring Data Together

Decides which entities belong inside the group boundary and ensures every entity's data is in a comparable form — same reporting date, same functional currency, same structure. Nothing downstream can start until this is settled and locked.

Delivers

Confirmed consolidation perimeterStandardised trial balancesLocked currencies and translation rates

Phase 2

Reconcile Relationships

Two entities in the same group can each report a different figure for the exact same transaction and both be reporting in good faith. R settles the ownership structure and every shared balance to one agreed version before any adjustment touches the numbers.

Delivers

Agreed ownership mapReconciled IC matrix (all pairs agreed)Resolved disputes log — no open items

Phase 3

Integrate Adjustments

Determines the accounting consequences of every ownership relationship in the group — acquisitions, equity-accounted investments, NCI, and the translation effects of foreign subsidiaries. Each determination is made once, at the point the relationship is established, and carried forward.

Delivers

Goodwill scheduleFair value adjustment scheduleNCI calculationEquity method schedulesCTA schedule

Phase 4

Zero Group Effects

Removes the effects of the group trading with itself so the financials reflect only what happened with the outside world. Unlike I, this is rebuilt from scratch every single period, because this period's trading is always new information.

Delivers

Elimination journalsUnrealised profit adjustmentElimination completeness sign-off

Phase 5

Output Group Financials

The point where everything B, R, I, and Z produced has to actually fit together into one coherent, internally consistent set of group financials — the last checkpoint before anything is published.

Delivers

Consolidated P&L, balance sheet, SOCE, cash flowDisclosure notesFinal cross-check sign-off

Each Gate Closes Before
the Next Opens

R cannot start until B has confirmed who is in the group. I cannot start until R has agreed the shared numbers. Z cannot start until I is established. O cannot certify until all four prior gates have closed.

Skip any gate, and the output of every phase that follows it cannot be relied upon.

"BRIZO treats consolidation as a chain of dependency gates. Each phase establishes a condition that the next phase requires before its output can be relied upon."