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business combination

how to consolidate when an associate becomes a subsidiary

Acquisition Accounting, Technical Accounting

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…

earn out contingent consideration in professional services acquisitions the consolidation accounting

Industry Guides, Industry Guides, Multi-Entity Accounting, Professional Services

Earn-Outs in Professional Services Acquisitions: Why the Contingent Consideration Accounting Only Exists in Your Group Accounts

August 12, 2026

Professional services acquisitions are structured differently from most deals. When a corporate group acquires a manufacturing business or a property…