Tag
year-end alignment
Fiscal Year Alignment in Group Consolidation: Rules, Options, and the Three-Month Rule Explained
August 20, 2026
One of the less-discussed but practically significant challenges in group consolidation is the fiscal year mismatch. A parent company reporting…
How to Consolidate a Subsidiary With a Different Financial Year-End
August 14, 2026
The acquisition completed in October, and by December the group was closing its financial year. The newly acquired subsidiary —…