Publications

Consolidation and financial reporting regularly raise both technical and organisational questions.

MT1 publishes concise, practical insights to clarify key consolidation and reporting topics and help finance teams navigate complex issues in a structured way.

Each publication focuses on what matters most: explaining key concepts clearly, highlighting potential areas of attention and offering practical guidance that teams can use in their day-to-day work.

Would you like to explore a topic in more detail or discuss an issue mentioned in one of our publications?

We would be pleased to discuss it with you.

  • Consolidation: what does it involve in practice?

    In our first article, we looked at when consolidation becomes a topic. Once that is established, the next question is straightforward: what does it actually involve in practice for a group? Consolidation is not simply about adding together financial statements. Its purpose is to present several companies as a single economic entity. In practice, this…

    Read the article >: Consolidation: what does it involve in practice?
  • Consolidation in Luxembourg: who is concerned?

    Shareholdings, acquisitions, reorganisations: the question comes up quickly. Do consolidated financial statements need to be prepared? To answer it, it helps to clarify a few key terms first, then check whether there is “control” using simple criteria. Glossary Consolidation: what does it mean? Consolidation means presenting the parent company and its controlled entities as a…

    Read the article >: Consolidation in Luxembourg: who is concerned?