IFRS troubleshooting

FCTR balance is unexpected

Problem: FCTR balance in OCI doesn't match expectation after consolidation.

Resolution: Verify RATETYPE = HISTAVG is assigned to all equity accounts. Confirm the historical rate for each equity component is the rate at the date that component arose — not the opening rate of the current period. Review the FCTR report for affected entities. Correct rate assignments and re-trigger Phase 3.

Goodwill not reducing after impairment

Problem: Goodwill carrying value hasn't reduced after an identified impairment.

Resolution: Confirm the goodwill impairment auto journal rule is configured and active. Enter the impairment amount in the manual journal input template. Re-trigger Phase 3 and verify the Investment Consolidation report shows the revised net book value.

NCI amount differs from expectation

Problem: NCI equity or profit on the consolidated statements doesn't match the expected calculation.

Resolution: Review the Ownership Structure Verification report — confirm NCI% = 100% − Parent%. Confirm which NCI measurement method is configured. Verify subsidiary equity at acquisition date is entered at fair value (PPA-adjusted), not book value. Re-trigger Phase 3.