Podnikové kombinace pod společným ovládáním

The topic of this Thesis is business combinations under common control in the context of the International Financial Reporting Standards. This Thesis is a reaction to the discussion paper DP/2020/2 – Business Combinations under Common Control that was published by the International Accounting Standards Board in November of 2020. The discussion paper proposes how these transactions should be disclosed and adopted into the International Financial Reporting Standards. The aim of this Thesis is to explain the methods that the International Accounting Standards Board proposes to use to report these transactions and to exemplify these methods. Specifically, the Acquisition method and the Book value method. This Thesis also aims to assess whether the proposed disclosure requirements and accounting methods are adequate and to propose alternatives when this is not the case.