Finally, companies need to publish full financial statements, especially the elements of intangible assets. Usually these assets that companies get from investments in intangible fixed assets such as copyright works and especially when acquiring other companies at higher prices the real value of the company being acquisition. Failure to calculate the exact value of intangible assets as these intangible encourage general level of asymmetric information or make investors from worry when investing in company shares. So the state should compel listed companies to disclose information about merger and acquisition fully, promptly and accurately.
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