This diploma thesis focuses on business combinations under common control. It begins in outlining business combinations and their associated accounting methods. From there, common control is defined, and the specifics of business combinations involving the same parties are examined. The thesis concludes through exploring in greater details the accounting methods which could be used to account for these specific transactions in different situations, and a discussion of other related issues.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:162340 |
| Date | January 2011 |
| Creators | Schrecková, Adéla |
| Contributors | Pelák, Jiří, Vašek, Libor |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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