equity method
AASB 128 Investments in Associates and Joint Ventures: A Practical Guide for Australian Multi-Entity Groups
Helena is the group financial controller for a Sydney-based hospitality group. Eighteen months ago, the group acquired a 35% stake…
Intercompany Dividends and Interest in the Consolidated Cash Flow Statement
Sarah had just taken on the group controller role. Going through the consolidated cash flow statement for the first time,…
AASB 127 Separate Financial Statements: A Practical Guide for Australian Holding Companies
Marcus had been running the books for Apex Holdings Pty Ltd for three years. The holding company had acquired its…
NCI, CTA, and JV/Associate Reports: Audit-Ready Consolidation Workings Now Built Into BrizoConsol
Audit season for group accounts has a predictable shape. The auditors ask for the consolidation workpapers. The group controller produces…
FRS 102 Associates and Joint Ventures: The Equity Method for UK Multi-Entity Groups
A UK manufacturing group held a 35% stake in a specialist components supplier for eleven years, accounting for its share…
Step Acquisition Accounting: How to Consolidate When an Associate Becomes a Subsidiary
When a group holds an associate stake and acquires enough additional shares to cross the control threshold, the transaction is…
Step Acquisition in a Construction Group: The Consolidation Accounting When Your Associate Becomes a Subsidiary
Construction groups often hold minority stakes in specialist subcontractors before acquiring control. A main contractor might take a 30% or…
Partially Disposing of an Associate: How to Calculate the Gain, Adjust the Carrying Value, and Handle a Drop Below Significant Influence
David is group FD at a holding company that has held a 40% stake in TechAssoc Ltd for four years.…
Why Your Equity Pickup Is Wrong After Acquiring an Associate: Fair Value Adjustments and Embedded Goodwill
Sarah is group controller at a holding company that completed a 35% acquisition of DesignAssoc Ltd eight months ago. The…
Eliminating Unrealised Profits on Associate Transactions: Upstream, Downstream, and Asset Sales
Marcus is group controller at a holding company with a 40% stake in RetailAssoc Ltd, a wholesale distribution business. During…