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.
Données vérifiées · July 2026
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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.
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.
Enter Company A's receivable balance and Company B's payable balance from B's own ledger.
Add any items in transit: invoices A raised that B hasn't booked, and payments B made that A hasn't received.
Add any FX translation difference and any amount already flagged as disputed between the two entities.
Read the adjusted payable, the unexplained difference, and whether the balances are reconciled.
Last data update
July 7, 2026
Sources and references
Standard group month-end close practice — intercompany reconciliation; FRS 102 / IFRS 10 group accounting — elimination of intercompany balances on consolidation, 2025/26.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
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.
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.