analysis of m amp; a financial trap（分析m,）.docVIP

Analysis of M amp; A financial trap Paper Network: First, the causes of the financial trap Mergers and acquisitions in the financial pitfalls of the process from the acquisition of over-reliance on corporate financial statements and prior investigations of negligence, although the process of mergers and acquisitions of financial statements is the primary source of information and important basis for value judgments, however, the inherent defects of the financial statements lack of knowledge - for example, it can not be timely, full and complete disclosure of all material information, so that the acquiring party can not be timely enough to give some of the major issues of concern led to the financial statements arising from the acquisition of some of those false consciousness, will directly affect the M amp; A work started, greatly increased the cost of acquisition, triggering the financial and legal disputes, affecting the acquisition financing arrangements affect the integration process. Therefore, to avoid falling into financial traps, the first financial report to the limitations of the enterprise have a full understanding : 1 Accounting policies is optional. This option makes financial reporting or evaluation report itself, there is the risk of manipulation, the most typical example is abundant in business in the earnings management behavior. In addition, evaluation of intangible assets such as, earnings estimates on these major issues there are many alternative methods and standards once inadequate and not timely disclose important matters related to accounting policies and changes will inevitably result in the acquisition of both asymmetric information. (2) does not reflect or have the matter and subsequent events. The core of financial reporting - financial statements, in fact, can only reflect the company at some point, a period of financial position, operating results and cash flow, pay attention because the accounting data authenticity and v