Tag
CTA recycling
IAS 21 Foreign Currency Translation: The IFRS Guide for Multi-Entity Groups
August 26, 2026
The group’s year-end accounts showed a consolidated loss in other comprehensive income of £2.3 million that nobody in the audit…
Disposing of a Professional Services Subsidiary: Why the Consolidated Gain and the Entity Gain Are Completely Different Numbers
August 13, 2026
When a professional services group sells a subsidiary — a regional practice division, a specialist consulting arm, or a standalone…