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lease elimination

intragroup leases in consolidation

Consolidation Fundamentals, IFRS

Intragroup Leases in Consolidation: How to Eliminate Ghost IFRS 16 Assets When Landlord and Tenant Are Both in the Group

August 20, 2026

When one group entity owns a building and leases it to another group entity, something awkward happens at consolidation. The…

propcoopco hotel leases variable rent and ifrs 16 consolidation

Hospitality, Industry Guides, Industry Guides, Multi-Entity Accounting

PropCo/OpCo Hotel Leases: The Variable Rent That Doesn’t Appear on the Balance Sheet — and Why Your Consolidation Won’t Balance Without It

August 16, 2026

Marcus has done everything right. Summit Hotels Group restructured into a PropCo/OpCo arrangement eighteen months ago: Summit PropCo Ltd owns…