kontrollpositsiooni
Kontrollpositsiooni refers to a specific concept within accounting and auditing, particularly relevant in the context of consolidated financial statements. It describes the situation where an investor, through its rights, practical considerations, or agreements, has the power to direct the relevant activities of an investee. This power allows the investor to control the investee's operating and financing policies, effectively having a dominant influence.
The existence of a control position is a key determinant for an investor to account for an
Determining control involves a thorough assessment of the investor's rights and practical ability to direct the