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  • Search: subject:"Undeveloped Form of Equity Method"
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Amount of Equity Method Losses 1 Developed Form of Equity Method 1 Ekvivalenční metoda 1 Equity method 1 IAS 28 1 Impairment Loss 1 Nerozvinutá forma ekvivalenční metody 1 Rozvinutá forma ekvivalenční metody 1 Undeveloped Form of Equity Method 1 Ztráta ze zhoršení 1 Částka ztráty při ekvivalenční metodě 1
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Zelenka, Vladimír 1
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Český finanční a účetní časopis 1
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“Negative” Amount of the Investment Accounted for by Equity Method
Zelenka, Vladimír - In: Český finanční a účetní časopis 2014 (2014) 1, pp. 61-71
In case of negative amount of total equity can occur phenomenon ‘negative amount of investment’ in application of equity method, in its developed as well as undeveloped form. ‘Negative investment’ doesn’t comply with definition of asset in internationally respected standards of...
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