Tag
disposal
Losing Control of a Subsidiary: The Consolidation Accounting for Disposal Under IFRS 10
September 30, 2026
The group had owned 80% of DistributeCo for six years. DistributeCo’s revenue appeared in the consolidated income statement. Its assets…
Disposal of a Subsidiary in Group Consolidation: How to Calculate the Gain, Derecognise the Net Assets, and Remove NCI
August 17, 2026
When a parent loses control of a subsidiary — whether through a full sale, a partial sale that drops below…
When the Group Structure Changed Mid-Year: How to Present Prior Period Comparatives in a Multi-Entity Board Pack That Don’t Mislead
August 15, 2026
Natalie is the group CFO of Beacon Group. In July 2024, the group completed the acquisition of Beacon Digital Ltd…
Selling a Retail Chain: Why the Consolidated Disposal Gain Is Not What the Parent’s Books Show
August 14, 2026
When Vantage Retail Group completed the sale of Forum Apparel — a fashion chain it had owned for three years…