Is your company required to comply with the group accounting requirements set out in Chapter 1 of the Swedish Annual Accounts Act? These requirements are based on the 50/40/80 rule, which considers the average number of employees, total assets, and net turnover. If your organisation is navigating the complexities of consolidated financial reporting and needs additional resources or specialist expertise, BDO is here to help.

Consolidated financial statements include a management report, consolidated balance sheet, consolidated income statement, notes, and a cash flow statement, mirroring the structure of the statutory annual report. Preparing these statements involves several technical considerations, and having a trusted partner to discuss questions and challenges with can make a significant difference.

If your company needs support with consolidated financial reporting, whether for specific tasks or full end‑to‑end assistance, our dedicated group reporting specialists at BDO are ready to assist. By working with our consultants, you can free up time and resources to focus on your core business and drive growth.

We offer comprehensive consolidation and group reporting services, managing all aspects of the process to ensure accurate and reliable financial information. In addition, we provide specialist expertise in areas such as:

• Acquisition analyses
• Transitions between subsidiary and associate status
• Disposal or acquisition of subsidiaries
• Non‑controlling interest (NCI) acquisitions and step acquisitions
• Intra‑group profit with NCI considerations
• Multi‑tier NCI structures (indirect NCI)
• Financial leasing
• Group cash flow statements
• Reconciliation of group equity
• Reconciliation of foreign currency translation differences
• Reverse acquisitions

BDO can help streamline your consolidated financial reporting and create space for your organisation to grow. Contact us to discuss your needs and how we can support you.