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Business combinations under common control
[Podnikové kombinace pod společnou kontrolou]

Author

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  • Adéla Schrecková

Abstract

This essay deals with business combinations under common control and discusses possible accounting treatments depending on needs of users of financial statements. First, general methods used for business combinations are described, then it comes closer to business combinations under common control underlining their specific characteristics and how these should be treated in financial statements in various situations (e.g. a non-controlling interest involved, a simple reorganisation within a group). In the end, it shortly outlines some of different approaches in various countries to emphasize the need of unification of accounting methods and enhancing the comparability of financial statements when accounting for business combinations with the same economical substance.

Suggested Citation

  • Adéla Schrecková, 2021. "Business combinations under common control [Podnikové kombinace pod společnou kontrolou]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2021(3), pages 5-19.
    • Handle: RePEc:prg:jnlcfu:v:2021:y:2021:i:3:id:562:p:5-19
    DOI: 10.18267/j.cfuc.562
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    More about this item

    Keywords

    Business combination; Common control; Acquisition method; Pooling of interest; Non-controling interest; Goodwill; Podniková kombinace; Společná kontrola; Metoda akvizice; Spojování podílů; Menšinový podíl;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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