Galkevych A. The problems of defining of control during processes of businesses acquisitions and combinations for the accounting and financial reporting purposes

The category “control” from the point of view of Ukrainian and foreign countries’ legislation is analysed and different opinions regarding to this definition of Ukrainian and foreign scientists are provided in the article. The classification of control using different characteristics is represented and the main problems and shortcomings related to the defininition of the meaning and terms of control are pointed.

Keywords: control, dicisive influence, significant influence, controlling interest, types and terms of control.


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