Přechod z poměrné metody na metodu ekvivalence pro zahrnutí jednotek pod společným rozhodujícím vlivem do konsolidované účetní závěrky

This master’s thesis focuses on the transition from proportionate consolidation to equity method in reporting interests in entities under joint control following the implementation of the international accounting standard IFRS 11 Joint Arrangements, which replaced IAS 31 Interests in Joint Ventures. The objectives of the thesis are to explain this transition and to identify the key challenges associated with its application. This transition is also relevant for groups in the Czech Republic that have interests in jointly controlled entities and have so far applied proportionate consolidation. With the adoption of the new Accounting Act, which aims to align Czech accounting regulations more closely with international standards, proportionate consolidation will no longer be permitted and will be replaced by equity method. The thesis therefore examines how the identified findings can be applied in the Czech accounting environment during this transition.