Cross- Border Mergers. Legal and Accounting Perspective

      Аннотация: The growing need for companies to operate on a cross-border dimension led them to find new ways and instruments to merge and cooperate efficiently. The cross-border merger creates opportunities to enhance the profitability of companies, the growth of job places and a boost for economy in general terms. If properly put in place, this operation can bring benefits to all the staokeholders involved into the process. However the trasaction request a hige amount of technical skills in all areas of business: corporate law, corporate finance and stock markets knowledge. It can be considered one of the most complex transaction to be put in place. This work tries to "collect the pieces" of a very fragmented scenario, going in depth on issues like European Law and international accounting principles. Then is followed. with a step-by-step approach, a very recent cross-border acquisition which involved the European market.

Ключевые слова: Cross border mergers