Tag
PropCo OpCo
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…
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…
PropCo/OpCo Intragroup Leases in a Retail Group: Eliminating the Ghost IFRS 16 Assets That Shouldn’t Appear on Your Consolidated Balance Sheet
August 13, 2026
When the group financial controller at Arcadia Retail Group first ran the numbers for the consolidated balance sheet, the total…