Tag
associate
Losing Control of a Subsidiary: The Consolidation Accounting for Disposal Under IFRS 10
September 30, 2026
The group had owned 80% of DistributeCo for six years. DistributeCo’s revenue appeared in the consolidated income statement. Its assets…
Gaining Control in Stages: How to Account for a Step Acquisition Under IFRS 3
September 29, 2026
Three years ago, the group took a 30% stake in TechCo, a software business with strong growth potential. The investment…
NCI, CTA, and JV/Associate Reports: Audit-Ready Consolidation Workings Now Built Into BrizoConsol
September 1, 2026
Audit season for group accounts has a predictable shape. The auditors ask for the consolidation workpapers. The group controller produces…
Step Acquisition Accounting: How to Consolidate When an Associate Becomes a Subsidiary
August 18, 2026
When a group holds an associate stake and acquires enough additional shares to cross the control threshold, the transaction is…
Step Acquisition in a Construction Group: The Consolidation Accounting When Your Associate Becomes a Subsidiary
August 15, 2026
Construction groups often hold minority stakes in specialist subcontractors before acquiring control. A main contractor might take a 30% or…