Tag
net investment
Intercompany Loans in a Foreign Currency: Why the Exchange Difference Goes to P&L in One Entity and OCI in Another — and How to Eliminate Both at Consolidation
September 23, 2026
Claire had just finished the first draft of the group accounts when the external auditor flagged something in the UK…
Intercompany Loan Eliminations: A Practical Guide to the Complications That Matter
August 15, 2026
The basic elimination of an intercompany loan is simple enough: the loan receivable in the parent’s accounts and the loan…
Intercompany Eliminations in Multi-Currency Groups: How Foreign Exchange Affects Your Consolidation Adjustments
August 12, 2026
The finance director of a UK group with subsidiaries in Australia and Singapore described the problem with characteristic understatement: “The…