group consolidation
QuickBooks Online Combined Reports: Why They’re Not Group Consolidation — and What Your Accounts Actually Need
Greg is the finance director of an Australian hospitality group. The group runs three QuickBooks Online Advanced companies: a HoldCo,…
AASB 16 Leases in Group Consolidation: A Practical Guide for Australian Multi-Entity Groups
David is the CFO of an Australian retail group structured around a common PropCo/OpCo arrangement. The property holding company (PropCo)…
FRS 102 Associates and Joint Ventures: The Equity Method for UK Multi-Entity Groups
A UK manufacturing group held a 35% stake in a specialist components supplier for eleven years, accounting for its share…
IAS 36 Goodwill Impairment Testing: A Practical Guide for IFRS Multi-Entity Groups
When a UK-based manufacturing group acquired a German competitor in 2019, the purchase price allocation under IFRS 3 left €14…
ASC 842 Leases in Group Consolidation: What US GAAP Multi-Entity Groups Need to Know
When ASC 842 replaced ASC 840, the most headline-grabbing change was straightforward: operating leases, previously kept off balance sheet, now…
The Consolidated Statement of Changes in Equity: How to Build the Full SOCE From Entity-Level Movements
Priya had been group controller for three years. She had consolidated balance sheets, intercompany eliminations, goodwill calculations, and currency translation…
IFRS 10 Consolidated Financial Statements: A Practical Guide for Multi-Entity Groups
When a business owns shares in another company, the first question an accountant must answer is not how to record…
How to Handle a Subsidiary That Has Not Completed Its Month-End Close
It was 4:30 pm on the day of the group close deadline. Marcus had seven of his eight subsidiary trial…
COA Mapping for Group Consolidation: How to Build, Document, and Maintain Your Entity-to-Group Account Map
The error had been running for six months before anyone noticed. One of the group’s manufacturing subsidiaries had added a…
How Accounting Firms Should Choose a Group Consolidation Solution: A Buyer’s Guide for Practice Leaders
When an accounting firm evaluates group consolidation software, the process looks almost nothing like the evaluation a group finance director…