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Future Control

The power over assets or business that is expected to be attained in the future. More specifically, an entity controls...

Current Control

A type of control that entails power over assets or business at the present time and for the current financial...

Accounting Control

Broadly speaking, control is the power/ authority to direct and manage (people's behavior, course of events, things, etc.) In accounting,...

Controlling Interest

The control that initiates from ownership of more than 50% of an entity's voting shares. A shareholder has controlling interest...

A Posteriori Control

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

A Posteriori Audit

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

Ex-Post Audit

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

Ex-Post Control

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

Common Control

A type of control under which two or more entities, either by means of ownership, management, or contractual arrangement, are...

Control Stock

The ownership of a sufficient number of stocks by one stockholder or a company in order to obtain a control/...