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Changes of Control and Joint-control Approaches
[Změny v pojetí ovládání a spoluovládání]

Author

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  • Marie Zelenková

Abstract

Definition of control and join-control changed during last years in both Czech accounting legislation and International Financial Reporting Standards. This paper deals with character of these changes. This paper also includes comparison of current treatment of control and join-control according to the Czech legislation and according to IFRS. Illustrative examples and cases indicate critical points where are found the substantial differences between Act on Business Corporations as amended with the Czech accounting legislation and IFRS 10 and IFRS 11 respectively. This paper also collates definition of control according to the Act on Business Corporations with definition of control according to the Commercial Code.

Suggested Citation

  • Marie Zelenková, 2014. "Changes of Control and Joint-control Approaches [Změny v pojetí ovládání a spoluovládání]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 18-30.
    • Handle: RePEc:prg:jnlcfu:v:2014:y:2014:i:2:id:391:p:18-30
    DOI: 10.18267/j.cfuc.391
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    More about this item

    Keywords

    IFRS; Legislation; Group; Control; Interest; Joint-Control; Legislativa; Konsolidační celek; Ovládání; Podíl; Spoluovládání;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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