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Accounting for a hive up under FRS 102

The term hive up is commonly used to describe a type of restructure within a group of companies when the net assets of, and business undertaken by, a subsidiary are transferred up into the parent company.

Issued: December 2015
Last reviewed: August 2019

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members understand accounting for a hive up under FRS 102. The term ‘hive up’ is commonly used to describe a type of reorganisation within a group of companies where the net assets of, and business undertaken by, a subsidiary are transferred up into the parent company.