Tag
loss of control
Losing Control of a Subsidiary: The Consolidation Accounting for Disposal Under IFRS 10
September 30, 2026
The group had owned 80% of DistributeCo for six years. DistributeCo’s revenue appeared in the consolidated income statement. Its assets…
Disposal of a Subsidiary in Group Consolidation: How to Calculate the Gain, Derecognise the Net Assets, and Remove NCI
August 17, 2026
When a parent loses control of a subsidiary — whether through a full sale, a partial sale that drops below…
How to Consolidate a Subsidiary After a Change in Ownership
August 13, 2026
Two years ago the group acquired a 60% stake in a specialist logistics business. It was consolidated from day one,…
Disposing of a Professional Services Subsidiary: Why the Consolidated Gain and the Entity Gain Are Completely Different Numbers
August 13, 2026
When a professional services group sells a subsidiary — a regional practice division, a specialist consulting arm, or a standalone…