The Study Of Multiple Transactions In Enterprise Merging And Acquisition With Pingan

With the development of China's capital market, new situations and newproblems are emerging. Multiple transactions in mergers and acquisitions isone of them. This objective requires accounting personnel to detect changesand respond to it. The new interpretation of article fourth and articlefifth(ED). China Accounting Standards make an explanation on step-by-stepto achieve a business combination not under common control and multipletransactions step-by-step disposal of the subsidiary equity investment untilthe loss of control.Through the comb and integrate of the relevant accounting standards, Ifound that including the number of acquisitions and repeatedly to dispose ofthe accounting treatment of long-term equity investments complete multipletransactions, some standard will give the profitability of enterprises planningto provide space. In multiple projects of multiple transactions simultaneously,this is particularly the case. In this paper, the multiple transaction cases ofPing An in recent years, the case was studied. I found that according tocurrent guidelines, Ping An in the recent ongoing Shop No.1cases willconfirm the large amount of investment income. And complete the cash withlarge convertible bond issues. This study aims to analysis of the relevantstandards for multiple transactions in mergers and acquisitions and put forward recommendations for the rationalization. Summarize capital mode ofoperation under the existing criteria for multiple transactions. Specificcontent and conclusions are as follows:1. Introduction and overview. Define multiple transactions. Conduct adetailed analysis of the various components of the multiple transactionsmodel.2. Introduced the relevant guidelines of the multiple transactions in CASsince2006.3. Do research on step-by-step to achieve a business combination notunder common control through M&A Shenzhen Development Bank case.4. Do research on multiple transactions step-by-step disposal of thesubsidiary equity investment until the loss of control through M&A XuJigroup case.5. Do research on multiple transactions model and capital mode in therecent ongoing Shop No.1cases.6. Summary of multiple transactions and their associated capital mode ofoperation. Looking the development of China's multiple transactionsguidelines.The significance of this article is to refine the definition of multipletransactions in mergers and acquisitions. To study the multiple transactionsfrom a full project point of view of the relevant accounting standards and tomake reasonable suggestions to CAS. Summarize capital mode of operationunder the existing criteria for multiple transactions...