Tag
ghost asset
Intragroup Leases in Consolidation: How to Eliminate Ghost IFRS 16 Assets When Landlord and Tenant Are Both in the Group
August 20, 2026
When one group entity owns a building and leases it to another group entity, something awkward happens at consolidation. The…
PropCo/OpCo Hotel Leases: The Variable Rent That Doesn’t Appear on the Balance Sheet — and Why Your Consolidation Won’t Balance Without It
August 16, 2026
Marcus has done everything right. Summit Hotels Group restructured into a PropCo/OpCo arrangement eighteen months ago: Summit PropCo Ltd owns…
The Same Building, Counted Twice: Eliminating Ghost Assets From Intragroup Leases in Property Groups
August 11, 2026
Rachel is the group finance director of Meridian Property Holdings, a group that owns eight commercial properties across separate SPV…