Intercompany Reconciliation
Reconcile what one group company records as receivable from another against what the other records as payable, adjusting for in-transit items, FX differences and disputed amounts.
Daten geprüft · Juli 2026
What counts as a genuinely disputed item?
An amount the two entities actively disagree on — a rejected invoice, a pricing dispute — as opposed to a simple timing difference that will clear itself once both ledgers catch up.
Quelle: Standard group month-end close practice — intercompany reconciliation; FRS 102 / IFRS 10 group accounting — elimination of intercompany balances on consolidation, 2025/26. · aktualisiert 2026
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Alles über Intercompany Reconciliation
📋Überblick+
Compares Company A's recorded receivable from Company B against Company B's recorded payable, then adjusts B's payable for known timing differences — invoices A has raised that B hasn't booked yet, and payments B has made that A hasn't received yet — plus any FX translation difference. Whatever remains after setting aside genuinely disputed items is the unexplained difference that needs investigating before consolidation elimination.
💡 Bewährte Vorgehensweisen
- Always identify in-transit items and FX differences before writing anything off as 'disputed' — most apparent breaks are timing, not genuine disagreement.
- A small non-zero unexplained difference after adjustments is common due to rounding — the tolerance here is set at half a penny.
- Keep a running log of disputed items across periods — an item still open after several months is a sign of a process issue, not just a timing lag.
🔢 Konkretes Beispiel
Company A shows £50,000 receivable from B; B shows £45,000 payable, with £4,000 of invoices in transit and £1,000 FX difference: the adjusted payable comes to £50,000, matching A's receivable exactly — reconciled.
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Enter Company A's receivable balance and Company B's payable balance from B's own ledger.
- 2
Add any items in transit: invoices A raised that B hasn't booked, and payments B made that A hasn't received.
- 3
Add any FX translation difference and any amount already flagged as disputed between the two entities.
- 4
Read the adjusted payable, the unexplained difference, and whether the balances are reconciled.
📚Glossar+
- In-transit items
- Timing differences where one entity has recorded a transaction (an invoice raised, a payment made) that the counterparty hasn't yet booked in its own ledger — normal in any month-end close, but must be identified and excluded from the 'real' difference.
- Unexplained difference
- What remains between the two entities' balances after accounting for in-transit items, FX differences and disputed items — anything non-zero here needs further investigation before the balances can be eliminated on consolidation.
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
7. Juli 2026
Quellen und Referenzen
Standard group month-end close practice — intercompany reconciliation; FRS 102 / IFRS 10 group accounting — elimination of intercompany balances on consolidation, 2025/26.
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — Intercompany Reconciliation
What counts as a genuinely disputed item?+
An amount the two entities actively disagree on — a rejected invoice, a pricing dispute — as opposed to a simple timing difference that will clear itself once both ledgers catch up.
Why does the reconciliation matter for consolidation?+
Intercompany balances must be eliminated when consolidating group accounts. An unreconciled difference means the elimination entry won't net to zero, distorting the consolidated balance sheet until it's resolved.