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Intercompany Eliminations

The set of processes by which an organization removes - or zeroes- intercompany transactions to avoid any duplication or double...

Lateral Transaction

A category of intercompany transaction that represents flow of business or activities between two subsidiaries, or similar structures, owned by...

Upstream Transaction

A category of intercompany transactions that occurs when a subsidiary sells (or transfers economic resources) to its parent company. In...

Downstream Transaction

A category of intercompany transaction that takes place in the direction from a parent to a subsidiary, being two entities...

Intercompany Transaction

A transaction that takes place when two entities belonging to the same legal parent engage in certain activities with each...