26年WH商务英语会计 跨境并购中合并财务报表中的国际会计问题研究美的集团海外收购案例研究2.1- A I20.13_1-约48935字符.doc

iAbstractIn this case study, Midea Group’s overseas mergers and acquisitions are examined to identify key accounting issues concerning consolidated financial statements during cross-border M&A. The article first organizes the relevant theories of cross-border mergers and consolidated financial statements, introduces the meaning and motivation of mergers, the basic theories and applicable criteria of consolidated financial statements, and compares the main difference...