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Foundations · Track 3 · Tutorial 2 of 6

Take control of a company you already part-own

When the group already owns part of a company and buys enough to control it, the old stake is revalued and the company starts being consolidated. Record the purchase once, and BrizoConsol handles both.

You will needThe company in your hierarchy, loaded and mapped, with its earlier stake recorded as JV / Associate. The NCI account setup saved. Free, Pro or Premium edition.
By the endThe company consolidated from the month you took control, with the old stake remeasured, goodwill and NCI recognised.

1Understand what changes at control

In the running example the group has owned 40% of Company E since January 2025, as an associate. In October 2026 it buys another 30% for 750,000, taking it to 70% and control.

Until control, Company E is one investment line; from the purchase that gives control, the old stake is remeasured, Company E is consolidated with NCI, and goodwill is measured from the price, the old stake and the NCI
One investment line before control; full consolidation after it.
Until SeptemberCompany E is a JV / Associate. Its figures are not consolidated; BrizoConsol posts the group’s 40% share of its profit as JV entries.
In OctoberThe 40% is treated as if sold and bought back at fair value: the difference to its carrying amount is a gain or loss in profit and loss.
From OctoberCompany E is consolidated line by line, with 30% NCI, and goodwill is measured once — from the price paid, the fair value of the 40%, and the NCI.

2Check the earlier stake is recorded

  1. Open Ownership & Equity → Ownership, and click Company E.
  2. On the Ownership history tab, check there is an Acquire record for the 40%, with JV / Associate as the relationship and the month it was bought.

If it is missing, add it first: + Add record, Acquire, the month, 40, JV / Associate, and the investment cost. BrizoConsol uses this record to know the group already held a stake without control — which is what makes the next purchase a step acquisition.

To see the equity-method figures posted so far, open Ownership & Equity → JV / Associate Report for Company E.

3Choose the remeasurement account

  1. On the Ownership page, open NCI account setup with the NCI account settings icon.
  2. Choose a profit and loss account for Gain/loss remeasuring the stake already held, and click Save.

The gain or loss on the old stake is posted here. The acquisition cannot be posted until this account is set.

4Record the purchase that gives control

  1. On Company E’s Ownership history tab, click + Add record.
  2. Choose your group, Acquire, Oct-2026, 30, and Subsidiary.
  3. Enter the Investment cost for the 30% (750,000) and the Net assets at date (fair value) of the whole company (2,000,000).
  4. The dialog now says the group already held 40% without control. Enter the Previously held interest fair value, its carrying amount, and the account it is carried in.
  5. Click Add Record.
Add Ownership Record for the purchase that gives control: 30% more as a Subsidiary, the price and fair value net assets, then the fair value, carrying amount and account of the 40% already held
The purchase (1), the step-acquisition notice (2), and the stake already held (3).
Previously held interest fair valueWhat the 40% is worth at the date of control — in the example 1,000,000, from the same valuation as the purchase price.
Previously held interest carrying amountWhat the 40% is carried at in the group accounts just before the purchase — here 860,000. The 140,000 difference is the remeasurement gain.
Previously held interest accountThe investment account the stake sits in. It is cleared at fair value.

All amounts are in the group currency. BrizoConsol then works out goodwill: 750,000 + 1,000,000 + 600,000 (30% NCI) − 2,000,000 = 350,000.

5Complete the acquisition details

  1. Open the Acquisition details tab for Company E.
  2. Choose the group accounts for Investment in subsidiary, Acquisition bank account and Goodwill, and click Save.

Check

In Subsidiary entities, Company E shows NCI % of 30.00% and Configuration of Ready. On the Acquisition details tab, Acquisition goodwill is 350,000.

6Check the result

  1. Open Reports → Profit & Loss for Oct-2026. The 140,000 remeasurement gain is on its account, and Company E’s revenue and costs appear from October.
  2. Open Reports → Balance Sheet with Show Entities on. From October, Company E’s assets and liabilities are in, the investment in the associate is gone, and goodwill and NCI appear.
  3. Open Ownership & Equity → NCI Report for Company E: NCI % is 30.00%.

For September and earlier, Company E is still shown the old way — as the group’s 40% share — so the comparatives are not restated.

7If something does not look right

What you seeWhat to do
The dialog does not ask about the stake already heldThe earlier 40% is not recorded, or not as JV / Associate. Check Ownership history and add or correct it.
Company E shows IncompleteHover over it. Usually the Gain/loss remeasuring the stake already held account or an Acquisition details account is missing.
The remeasurement gain looks wrongCheck the fair value and carrying amount of the old stake. The gain is the difference between the two.
Company E is consolidated before OctoberThe earlier record is set to Subsidiary. Edit it to JV / Associate.
Previously held interest account must be selected…Choose the investment account the old stake is carried in.

Want more detail? See the documentation

Ownership NCI — Non-Controlling Interest JV / Associate JV / Associate Report
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