Tag
business combination
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…
Acquiring a SaaS Business: Why the Deferred Revenue Write-Down Means Your Consolidated Revenue Will Be Lower Than You Expect
August 25, 2026
Sophie is the group CFO of Nexus Technologies, a UK-based software group that acquired CloudPay Ltd — a payroll SaaS…
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-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…