Tag
intragroup transactions
Intercompany Dividends and Interest in the Consolidated Cash Flow Statement
September 7, 2026
Sarah had just taken on the group controller role. Going through the consolidated cash flow statement for the first time,…
Unrealised Profit in Inventory: How to Eliminate Intragroup Margins From Closing Stock at Consolidation
August 21, 2026
When one group entity sells goods to another, the selling entity records a profit on that sale. From the perspective…
Intercompany Management Fee Eliminations: How to Remove Intragroup Charges From Consolidated Accounts
August 19, 2026
Management fees are one of the most common intragroup transactions in any multi-entity group — and one of the most…
The Same Building, Counted Twice: Eliminating Ghost Assets From Intragroup Leases in Property Groups
August 11, 2026
Rachel is the group finance director of Meridian Property Holdings, a group that owns eight commercial properties across separate SPV…
Intercompany Eliminations: A Complete Guide for Group Consolidation
August 10, 2026
When a parent company sells goods to its subsidiary, both sides of that transaction end up in the accounting records.…