regarding consolidation accounting policy is the concept of control, as it holds a crucial role in determining the basis of … statements. We focus in our article on the concept of exclusive control as it is approached by the relevant International … is to acknowledge the differences and similarities between the approaches to the control concept, closing with the …

Definition of control and join-control changed during last years in both Czech accounting legislation and International … treatment of control and join-control according to the Czech legislation and according to IFRS. Illustrative examples and cases … Czech accounting legislation and IFRS 10 and IFRS 11 respectively. This paper also collates definition of control according …

such words as “control” and “power”. Over time, there have been many types of exclusion from consolidation (e.g. based on … lack of ownership, lack of control, dissimilarity or foreignness), but the scope has gradually widened. In terms of the … on control are unexpected. However, the theoretical perspectives allow an explanation, largely in terms of financing and …

such words as “control” and “power”. Over time, there have been many types of exclusion from consolidation (e.g. based on … lack of ownership, lack of control, dissimilarity or foreignness), but the scope has gradually widened. In terms of the … on control are unexpected. However, the theoretical perspectives allow an explanation, largely in terms of financing and …

between Shari'ah accounting data resource and law accounting resource practically by analysis Jordan Islamic bank (SSB) report … and external auditor report, also analysis its financial statements accounting rules from 2010 -2016 in order to find …