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Tag

IFRS 9

intercompany loan eliminations

Consolidation Fundamentals, Intercompany Eliminations

Intercompany Loan Eliminations: A Practical Guide to the Complications That Matter

August 15, 2026

The basic elimination of an intercompany loan is simple enough: the loan receivable in the parent’s accounts and the loan…

partial disposal of an associate gain, carrying value, and what happens next

Equity Method, Technical Accounting

Partially Disposing of an Associate: How to Calculate the Gain, Adjust the Carrying Value, and Handle a Drop Below Significant Influence

August 14, 2026

David is group FD at a holding company that has held a 40% stake in TechAssoc Ltd for four years.…