Intercompany Transaction
An intercompany transaction refers to any business transacted between entities within the same corporate group, including sales, loans, and the transfer of goods or services.
Financial statement terms for intercompany transactions, minority interests, and group reporting effects.
Group Transactions and Minority Interests is the financial-statement landing page for consolidated statements, subsidiaries, group transactions, minority interests, consolidation adjustments, and segment reporting. It keeps related terms in one branch so readers can move from a broad statement question to the article that owns the evidence.
Use this page when a group boundary, subsidiary treatment, or segment disclosure changes the reported entity being analyzed. Use the parent Consolidation, Segments, and Group Reporting page when you need the broader reporting map. For an individual decision, confirm the statement line, disclosure note, reporting period, measurement basis, and calculation before relying on the term.
Use the table below to move from this landing page into the term page that best matches the statement evidence.
| Term | Use it for |
|---|---|
| Intercompany Transaction | Identify balances and activity between group entities that require elimination or adjustment in consolidated reporting. |
| Unrealized Intercompany Profit | Profit embedded in an asset transferred within a consolidated group that must be eliminated until externally realized. |
| Minority Interest | Attribute subsidiary equity and comprehensive income to owners outside the parent and align the ownership boundary in valuation. |
A parent company can report consolidated debt from subsidiaries even when some creditors only have claims against specific legal entities.
Group Transactions content is educational and does not provide personalized investment, tax, legal, accounting, audit, valuation, or securities advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
An intercompany transaction refers to any business transacted between entities within the same corporate group, including sales, loans, and the transfer of goods or services.
Minority interest, now called noncontrolling interest, is subsidiary equity not attributable to the parent in consolidated statements.
Unrealized intercompany profit is profit embedded in an asset transferred within a group that has not yet been realized through an external transaction.