Tag
right-of-use asset
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…
The Same Building, Counted Twice: Eliminating Ghost Assets From Intragroup Leases in Property Groups
August 11, 2026
Rachel is the group finance director of Meridian Property Holdings, a group that owns eight commercial properties across separate SPV…