step acquisition
Gaining Control in Stages: How to Account for a Step Acquisition Under IFRS 3
Three years ago, the group took a 30% stake in TechCo, a software business with strong growth potential. The investment…
Why Does My NCI Calculation Not Match?
Owen had two partially-owned subsidiaries in his group. Harrow Manufacturing Ltd (60% group ownership, 40% NCI) had been in the…
Step Acquisition Accounting: How to Consolidate When an Associate Becomes a Subsidiary
When a group holds an associate stake and acquires enough additional shares to cross the control threshold, the transaction is…
Step Acquisition in a Construction Group: The Consolidation Accounting When Your Associate Becomes a Subsidiary
Construction groups often hold minority stakes in specialist subcontractors before acquiring control. A main contractor might take a 30% or…
How to Consolidate a Subsidiary After a Change in Ownership
Two years ago the group acquired a 60% stake in a specialist logistics business. It was consolidated from day one,…
Acquisition Accounting in Group Consolidation: A Step-by-Step Guide to IFRS 3
When one company acquires another, the transaction creates a set of technical accounting requirements that will affect every group consolidation…