Zelenka, Vladimír - In: Český finanční a účetní časopis 2014 (2014) 1, pp. 61-71
equity method, in its developed as well as undeveloped form. ‘Negative investment’ doesn’t comply with definition of asset in … joint venture. The equity method is applicable not only for ordinary shares but also for other parts of the net investment … in the entity. The method is applied to components of the equity’s net investment sequentially according to reverse order …