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COGS reversal

e commerce returns in group consolidation the intercompany problem nobody fixes

E-commerce, Industry Guides, Industry Guides, Multi-Entity Accounting

How to Account for Returns in a Multi-Entity E-commerce Consolidation — And Why Getting It Wrong Inflates Group Revenue

August 11, 2026

Tom is the group controller for a three-entity fashion e-commerce business. The UK trading entity runs the Shopify store and…