Tag
joint ventures
FRS 102 Associates and Joint Ventures: The Equity Method for UK Multi-Entity Groups
August 31, 2026
A UK manufacturing group held a 35% stake in a specialist components supplier for eleven years, accounting for its share…
Multi-Entity Construction Group Accounting: Consolidating JVs, Intercompany Plant Charges, and Long-Term Contract Revenue
August 5, 2026
The finance director of a mid-sized civil engineering group had spent twenty years producing consolidated accounts that, in her words,…
Equity Method Accounting in Group Consolidation: Associates, Joint Ventures, and Significant Influence
July 6, 2026
Not every company a group controls or invests in gets fully consolidated. When a parent holds a stake of between…