Business combinations under common control

Podnikové kombinace pod společnou kontrolou

Adéla Schrecková

Český finanční a účetní časopis, 2021, vol. 2021, issue 3, 5-19

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.

Keywords: Business combination; Common control; Acquisition method; Pooling of interest; Non-controling interest; Goodwill; Podniková kombinace; Společná kontrola; Metoda akvizice; Spojování podílů; Menšinový podíl (search for similar items in EconPapers)
JEL-codes: G34 M19 M40 (search for similar items in EconPapers)
Date: 2021
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DOI: 10.18267/j.cfuc.562

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