Business combinations under common control
نویسندگان
چکیده
Tento pĹĂspÄvek se zabĂ˝vĂĄ problematikou podnikovĂ˝ch kombinacĂ pod spoleÄnou kontrolou a zkoumĂĄ moĹžnosti jejich ĂşÄetnĂho ĹeĹĄenĂ v zĂĄvislosti na potĹebĂĄch uĹživatelĹŻ finanÄnĂch vĂ˝kazĹŻ. Nejprve jsou popsĂĄny obecnĂŠ metody pouĹžĂvanĂŠ pĹi kombinacĂch poslĂŠze charakterizovĂĄny podnikovĂŠ kombinace zdĹŻraznÄnĂm specifickĂ˝ch vlastnostĂ s tĂm, jak by mÄly bĂ˝t promĂtnuty do ĂşÄetnĂch vĂ˝kazĹŻ rĹŻznĂ˝ch situacĂch (napĹ. pĹĂpadÄ existence menĹĄinovĂ˝ch podĂlĹŻ Äi reorganizace rĂĄmci skupiny). Na konci pĹiblĂĹženy rozliÄnĂŠ pĹĂstupy uplatĹovanĂŠ stĂĄtech cĂlem zdĹŻraznit potĹebu sjednocenĂ tÄchto metod za ĂşÄelem zvýťenĂ srovnatelnosti vĂ˝kazĹŻ, pokud dochĂĄzĂ k podnikovĂ˝m kombinacĂm stejnou ekonomickou podstatou.
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ژورنال
عنوان ژورنال: ?eský finan?ní a ú?etní ?asopis
سال: 2021
ISSN: ['1805-4838', '1802-2200']
DOI: https://doi.org/10.18267/j.cfuc.562