Tag
fair value
Acquiring a SaaS Business: Why the Deferred Revenue Write-Down Means Your Consolidated Revenue Will Be Lower Than You Expect
August 25, 2026
Sophie is the group CFO of Nexus Technologies, a UK-based software group that acquired CloudPay Ltd — a payroll SaaS…
Contingent Consideration in Group Consolidation: Why Earn-Outs and Deferred Payments Look Different in Your Consolidated Accounts
August 20, 2026
When a group acquires a business, the consideration paid is rarely a single clean cash figure. Most acquisitions include some…
Selling a Property SPV: Why the Consolidated Disposal Gain Is Never What the Parent Expects
August 13, 2026
The board of Crestwood Property Holdings had been waiting five years for this. Merlin Court SPV Ltd — a commercial…
Acquisition Accounting in Group Consolidation: A Step-by-Step Guide to IFRS 3
July 12, 2026
When one company acquires another, the transaction creates a set of technical accounting requirements that will affect every group consolidation…