goodwill
US GAAP Business Combinations: A Practical Guide to ASC 805 for Multi-Entity Groups
The deal closed on 1 March. A US-based professional services group had acquired a 75% controlling stake in a regional…
Goodwill Impairment Under US GAAP: How ASC 350 Works and What It Means for Multi-Entity Groups
Goodwill impairment testing under US GAAP is governed by ASC 350-20 — a framework that differs from the IFRS approach…
Contingent Consideration in Group Consolidation: Why Earn-Outs and Deferred Payments Look Different in Your Consolidated Accounts
When a group acquires a business, the consideration paid is rarely a single clean cash figure. Most acquisitions include some…
FRS 102 Goodwill Amortisation: How UK GAAP Groups Account for Goodwill Differently From IFRS
Goodwill is one of the most significant balance sheet items in any acquisitive group, and the accounting treatment depends entirely…
How to Consolidate a UK GAAP (FRS 102) Subsidiary into a US GAAP Parent: Leases, Goodwill, and the Development Cost Reversal
US-listed and SEC-reporting companies that own UK businesses face a consolidation path with a distinctive wrinkle absent from every other…
IFRS 3 Business Combinations: A Practical Guide for Multi-Entity Groups
Every consolidation begins with an acquisition. And every acquisition governed by IFRS starts with IFRS 3 Business Combinations — the standard that…
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…
MYOB Advanced for Multi-Entity Groups: Limitations and What Finance Teams Use Instead
Priya had been the group financial controller at a mid-sized Australian services business for three years. The group had grown…
Disposal of a Subsidiary in Group Consolidation: How to Calculate the Gain, Derecognise the Net Assets, and Remove NCI
When a parent loses control of a subsidiary — whether through a full sale, a partial sale that drops below…
Full Goodwill vs Partial Goodwill: How Your NCI Measurement Choice Changes the Balance Sheet, the Impairment Test, and Who Absorbs the Loss
Helena is the group controller of Pinnacle Group, which has just acquired a 75% stake in Novum Ltd. The purchase…