Definition of control and join-control changed during last years in both Czech accounting legislation and International Financial Reporting Standards. This paper deals with character of these changes. This paper also includes comparison of current treatment of control and join-control according...

The account consolidation starts with establishing the perimeter or consolidation, by means of which the group identifies and localizes itself in the national and/or international economic territory, which is established based on calculations on the control percentage of the mother-company on...

While India has generally been following an open door FDI policy, a few areas are still subject to caps on FDI and/or specific government approval. One of the justifications for the same is the need to retain a degree of control over the operations of the investee companies in Indian hands....