Tag
step acquisition
Why Does My NCI Calculation Not Match?
August 22, 2026
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
August 18, 2026
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
August 15, 2026
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
August 13, 2026
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
July 12, 2026
When one company acquires another, the transaction creates a set of technical accounting requirements that will affect every group consolidation…