Jien Nickel Industry Accounting Treatment Of Cross-border Mergers And Acquisitions

Along with the development of economic globalization and increasingcomprehensive strength of large enterprise, multinational mergers and acquisitionshave become the main form of participation in international competition, manyenterprises, compared with other forms of international mergers and acquisitions forthe m&a enterprises to exploit international product sales market, raw materialprocurement market to develop a more effective, cheaper and convenient marketing orraw materials procurement. Since China’s reform and opening up, China’s marketeconomy system gradually perfect, for the rapid development of China’s enterpriseshave created favorable conditions. But our country enterprise comprehensive strengthincreasing, also makes our country more and more enterprises to join overseasmergers and acquisitions, this in order to improve international influence andcompetitiveness of China’s enterprises to develop an effective channel. Transnationalmergers and acquisitions and corporate internal consolidation differ in nature, itinvolves at least two countries enterprises, mergers and acquisitions both sides belongto the two countries, follow different legal system, accounting standards, mergers andacquisitions more complex, and faces more uncertainty factors. Our country enterprisehow to make strategic decisions of multinational mergers and acquisitions, financialaccounting, etc to protect the economic interests of the m&a party has importantinfluence. This article, in the transnational merger and acquisition of the jean nickelindustry company, for example, the analysis of the accounting treatment problems inChinese enterprises in transnational mergers and acquisitions.Through the study found that jean nickel industry mergers and acquisitionsCanada Liberty Mines company case, the main motivation for the target company inCanada native has the advantage of nickel resources exploration, mining, and throughthe implementation of transnational m&a jean nickel industry companies can bypassthe Canadian legal restrictions on foreign enterprise resources exploitation, reduce the operation cost enterprise mergers and acquisitions party; Articles focusing on jeannickel industry acquisitions, Canada Liberty Mines company’s accounting treatmentproblems in the research and analysis, mainly on mergers and acquisitions both sidesselection of national accounting standards, the choice of merger and acquisitionaccounting method, the assets of the enterprise m&a appraisal, the choice of mode ofpayment, confirmation of goodwill, accounting problems in the process of m&a, etcseveral aspects has carried on the detailed analysis, on this basis, analyzes the jeannickel industry company mergers of Chinese enterprises to participate in cross-borderm&a in m&a strategy, target assets evaluation, in the process of cultural integrationafter mergers and acquisitions, mergers and acquisitions risk prevention aspects of theenlightenment, for the analysis of Chinese enterprises cross-border m&a behavior hascertain reference significance.