Accounting

balance sheets, 55–57

FASB, 53–54

income statements, 57

methods, 183–184

pooling-of-interest method, 53

purchase method, 54–57

Acquisitions

Chinese acquisitions. see Chinese cross-border mergers and acquisitions

definition, 10

domestic acquisitions, 80,

American option, 82

Antinatural logarithm, 100

Approximation method. See Normal distribution function

Australian policy

Chinalco-Rio transaction, 203

Chinese acquisitions, 186

Chinese direct investments, 201–202

FIRB, 202

foreign direct investment, 201, 204–205

investors and officials, 204

reviews, 202

SOEs, 180–182, 187, 203

Sovereign Wealth Funds (SWFs), 202

Sydney Morning Herald, 203–204

Treasury’s opinion, 203

Black-Scholes model

analytical solutions, 92

normal distribution, ...

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