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intercompany subcontract

onerous contracts in construction group consolidation the full picture

Construction Groups, Industry Guides, Industry Guides, Multi-Entity Accounting

When a Project Goes Wrong: Accounting for Onerous Contracts Across a Construction Group

August 13, 2026

The group board had known for two quarters that the commercial fit-out contract in Birmingham was in trouble. Materials costs…

intercompany subcontract revenue in construction group consolidation

Construction Groups, Industry Guides, Industry Guides, Multi-Entity Accounting

When Your Subsidiary Is Both Contractor and Subcontractor: Eliminating Intercompany Revenue in a Construction Group

August 11, 2026

The group finance director at a medium-sized UK construction group was preparing the June consolidation when she noticed something that…