Tag
financial liability
Redeemable NCI: How to Account for Put Options on Non-Controlling Interests
August 18, 2026
A non-controlling interest does not always sit quietly in equity. When the minority shareholder holds a contractual right to sell…
Earn-Outs in Professional Services Acquisitions: Why the Contingent Consideration Accounting Only Exists in Your Group Accounts
August 12, 2026
Professional services acquisitions are structured differently from most deals. When a corporate group acquires a manufacturing business or a property…
Consolidating an LLP Into a Corporate Group: The Three Questions Your Standard Consolidation Pack Doesn’t Answer
August 11, 2026
When the group financial controller of a professional services holding company set up the consolidation for the first time after…