Most corporate growth occurs through mergers and acquisitions (M&A) Merger賺并is any combination that forms one economic unit from two or more previous ones, handled 1. as a pooling of interest,or 2.as a purchase 约价首多大考
Most corporate growth occurs through mergers and acquisitions (M&A) Merger兼并 is any combination that forms one economic unit from two or more previous ones, handled 1. as a pooling of interest, or 2. as a purchase
◆Acquisition收购refers to a consolidation in which the acquirer purchases all assets and liabilities of the acquiree
Acquisition收购 refers to a consolidation in which the acquirer purchases all assets and liabilities of the acquiree
◆Pooling of interests权益/产权合并会计法 is a method of accounting whereby the consolidated balance sheet is constructed by simply adding together the balance sheets of the merged companies 数更价首5大考
Pooling of interests权益/产权合并会计法 is a method of accounting whereby the consolidated balance sheet is constructed by simply adding together the balance sheets of the merged companies
◆Purchase accounting购买会计法is a method of accounting whereby the consolidated balance sheet is prepared in much the same way the acquiring firm would buy any capital asset of the acquired firm, paying for it with cash,debt,or stock of the acquiring company 数更价首5大考
Purchase accounting 购买会计法 is a method of accounting whereby the consolidated balance sheet is prepared in much the same way the acquiring firm would buy any capital asset of the acquired firm, paying for it with cash, debt, or stock of the acquiring company