Tag
construction group
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…
When Your Construction Subsidiary Reports Under FRS 102: Aligning Accounting Policies Before You Consolidate
August 14, 2026
The group financial controller at a mid-sized UK construction holding company had always managed the consolidation without much difficulty. The…
When a Project Goes Wrong: Accounting for Onerous Contracts Across a Construction Group
August 13, 2026
The group board had known for two quarters that the commercial fit-out contract in Birmingham was in trouble. Materials costs…
Intragroup PPE Construction: Why Your Consolidated Balance Sheet Is Overstating Fixed Assets — and How to Fix It
August 12, 2026
The group financial controller at a family-owned logistics and construction business had been running the consolidation for three years before…
When Your Subsidiary Is Both Contractor and Subcontractor: Eliminating Intercompany Revenue in a Construction Group
August 11, 2026
The group finance director at a medium-sized UK construction group was preparing the June consolidation when she noticed something that…