group accounts
How to Eliminate Intercompany Dropshipping Transactions When Your E-commerce Group Uses a Separate Fulfilment Entity to Ship Directly to Customers
If your e-commerce group uses a separate fulfilment entity to dropship directly to customers, every shipment creates intercompany transactions that…
How to Consolidate a Multi-Site F&B Group Where a Central Kitchen Entity Supplies Finished Goods to Restaurant Subsidiaries at a Mark-Up
Multi-site F&B groups running a central kitchen model face a consolidation challenge every month-end: intercompany sales inflate revenue, unrealised mark-up…
How to Produce a Consolidated Statement of Cash Flows From Multiple Xero Organisations When Each Entity Banks in a Different Currency
Consolidating a statement of cash flows across multiple Xero organisations in different currencies requires more than simple aggregation. This guide…
IFRS vs FRS 102: How Investment Property Accounting Differences Force Different Consolidation Adjustments When a UK Subsidiary Holds Group Real Estate
When a UK subsidiary holds property leased to another group entity, the accounting standard it applies — FRS 102 or…
Transfer Pricing for Intercompany Component Sales in a Manufacturing Group: How to Set Arm’s-Length Prices and Eliminate the Margin at Consolidation
When one entity in your manufacturing group sells components to a sister company, the transfer price shapes both your tax…
FRS 102 Consolidation: A Practical Guide for UK Multi-Entity Groups
The holding company had been incorporated two years earlier to sit above three trading subsidiaries, and the group’s accountants had…
How to Find the Source of a Consolidation Difference
Lena had inherited the consolidation model when her predecessor left without a handover. She understood the structure of the model…
Why Does My NCI Calculation Not Match?
Owen had two partially-owned subsidiaries in his group. Harrow Manufacturing Ltd (60% group ownership, 40% NCI) had been in the…
Why Doesn’t My Consolidated Balance Sheet Balance?
Nadia had been staring at the same number for forty minutes. Total assets: £8,432,000. Total liabilities plus equity: £8,085,000. The…
Why Does My CTA Not Reconcile?
Anna had followed the three-rate rule correctly. P&L at the average rate, balance sheet at the closing rate. She had…