Tag
contract assets
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…
Multi-Entity Construction Group Accounting: Consolidating JVs, Intercompany Plant Charges, and Long-Term Contract Revenue
August 5, 2026
The finance director of a mid-sized civil engineering group had spent twenty years producing consolidated accounts that, in her words,…
Financial Consolidation for Construction Groups: SPVs, Contract Assets, and Intercompany Eliminations
July 5, 2026
Construction holding groups are structurally complex almost by design. The standard mid-market model — a holding company sitting above a…