The Consolidation Worksheet: Parent + Subsidiary + Adjustments = Group
This lesson is part of the course
In this lesson
You build Harlow’s consolidated balance sheet at 31 Dec 2026 two years after the acquisition: fair value uplifts, group retained earnings and the NCI, with a check that the balance sheet balances.
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Lessons in this course
- Control & Consolidation Scope: Direct, Indirect & Effective Ownership Locked
- Goodwill at Acquisition: Consideration, Fair Values & Full vs Proportionate NCI Locked
- Fair Value Adjustments & Extra Depreciation after the Acquisition Locked
- The Consolidation Worksheet: Parent + Subsidiary + Adjustments = Group Locked
- Intercompany Sales & Unrealised Profit: Upstream vs Downstream Locked
- Intercompany Balances, Cash in Transit, Loans & Dividends Locked
- NCI: Share of Group Profit & the NCI Roll-Forward Locked
- Associates (Equity Method) & Step Acquisitions Locked